Analyzing the mathematical calculations, what could have been implemented for a more cost effective strategy in managing the environment?

Compute the Variance Analysis for This Unit Budget Actual Variance Total Payroll Cost $65, 600 $78,627.50 $13,027.50 Total Nursing Hours 1600 1850 250 Composite Hourly Pay Rate $30.00 $33.00 $3.00 Patient Days 350 375