Budgeted:
# of FFS Visits = 200
# of Capitated Visits = 50
Revenue per visit = $50
PMPM Revenue = $10
Member months = 100
Variable Cost per Visit = $20
Fixed costs = $2,000
Actual:
# of FFS Visits = 300
# of Capitated Visits = 100
Revenue per visit = $60
PMPM Revenue = $10
Member months = 200
Variable cost per visit = $25
Fixed costs = $3,000
	Static (Budgeted)	Flexible	Actual
Revenues:
FFS	10,000		18,000
Capitated	1,000		2,000
Total Revenues	11,000		20,000
Costs:
Variable:
FFS	4,000		7,500
Capitated	1,000		2,500
Total Variable Costs	5,000		10,000
Fixed Costs	2,000		3,000
Total Costs	7,000		13,000
Profit	4,000		7,000

Calculate the volume variance for revenue. If the variance is negative put a in front of the number (i.e. -200) $_______________

Using the information from the previous problem, calculate the price variance for revenue.If the variance is negative put a in front of the number (i.e. -200).$____________