Budget Actual Budget Variance Formula: Actual budget - Budgeted budget = Budget Variance Patient 420 510 90 Days Nursing 420 Patient days 510 patient days 756 Care Hours x 5 HPPD = x 5.6 HPPD = 2100 2856 533 Financia 2100 / 420 = 5 10 11 12 13 HPPD 5.0 5.6 0.6 129 29 32 31 13 16 15 15 2 13 12 12 12 $35.00 $45.00 $10.00 3 28 25 27 30 Average 2 2 2 4 Hourly Pay al Managem case study. Payroll dag x Total Payroll HPPDA Average hours Pay 55 020 - # OK Costs 73, 506 128, 520 Average and finance