Budget Actual Variance

Patient visits$-3,5003,600100$

Nurse hours$-1,7501,89595$

Nursing cost$-$ $$22,750$ $$25,962$ $$3,212$

Supplies and other variable overhead $21,00022,2601,260$

Fixed costs$-92,50092,5000$

Total cost$-$ $$136,250$ $$140,722$ $$4,472$

Requirements$-$

$1.$ Calculate price and quantity variances for nursing costs.

$2.$ Calculate spending and efficiency variances for supplies and other variable overhead.

$3.$ The hospital's chief administrator has asked Dr$.$ Hillman to explain the variances. Provide possible explanatio