Calculate price, cost, and volume variances for outpatient services using outpatient encounters as the output variable

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Description \begin{tabular}{l|c|c|c|c|c|c} \hline & 2022YTD1/PActual & 2023YTDI/PBudget & $Variance & 2022YTD0/PActual & 2023YTD0/PBudget & $Variance \\ \hline Revenue & $60.500 & $61.800 & $1.300 & $73.400 & $72.800 & $0.600 \\ \hline Expenses & & & & & & \\ \hline Salaries & $27.043 & $26.446 & $0.597 & $31.857 & $31.154 & $0.703 \\ \hline Fringe benefits & $6.107 & $5.739 & $0.367 & $7.193 & $6.761 & $0.433 \\ \hline Supplies & $12.672 & $12.902 & $0.230 & $14.928 & $15.198 & $0.270 \\ \hline Rent & $0.872 & $0.872 & $0.000 & $1.028 & $1.028 & $0.000 \\ \hline Depreciation & $2.709 & $2.755 & $0.046 & $3.191 & $3.245 & $0.054 \\ \hline Interest & $1.469 & $1.515 & $0.046 & $1.731 & $1.785 & $0.054 \\ \hline Other expense & $11.708 & $11.524 & $0.184 & $13.792 & $13.576 & $0.216 \\ \hline \multicolumn{1}{|c|}{ Total Expense } & $62.581 & $61.754 & $0.826 & $73.719 & $72.746 & $0.974 \\ \hline Net Income & $2.081 & $0.046 & $2.126 & $0.319 & $0.054 & $0.374 \\ \hline Discharges & 6.166 & 6.265 & & & & \\ \hline O/P encounters & & & & 588.006 & 299.545 & 299.883 \\ \hline \end{tabular} Description Description \begin{tabular}{l|c|c|c|c|c|c} \hline & 2022YTD1/PActual & 2023YTDI/PBudget & $Variance & 2022YTD0/PActual & 2023YTD0/PBudget & $Variance \\ \hline Revenue & $60.500 & $61.800 & $1.300 & $73.400 & $72.800 & $0.600 \\ \hline Expenses & & & & & & \\ \hline Salaries & $27.043 & $26.446 & $0.597 & $31.857 & $31.154 & $0.703 \\ \hline Fringe benefits & $6.107 & $5.739 & $0.367 & $7.193 & $6.761 & $0.433 \\ \hline Supplies & $12.672 & $12.902 & $0.230 & $14.928 & $15.198 & $0.270 \\ \hline Rent & $0.872 & $0.872 & $0.000 & $1.028 & $1.028 & $0.000 \\ \hline Depreciation & $2.709 & $2.755 & $0.046 & $3.191 & $3.245 & $0.054 \\ \hline Interest & $1.469 & $1.515 & $0.046 & $1.731 & $1.785 & $0.054 \\ \hline Other expense & $11.708 & $11.524 & $0.184 & $13.792 & $13.576 & $0.216 \\ \hline \multicolumn{1}{|c|}{ Total Expense } & $62.581 & $61.754 & $0.826 & $73.719 & $72.746 & $0.974 \\ \hline Net Income & $2.081 & $0.046 & $2.126 & $0.319 & $0.054 & $0.374 \\ \hline Discharges & 6.166 & 6.265 & & & & \\ \hline O/P encounters & & & & 588.006 & 299.545 & 299.883 \\ \hline \end{tabular} Description