calculate the variance analysis for the information provided on the attached image Show calculations

from the analysis, could the nurse manager on this unit have done anything differently to control costs?

If so,what could the have done

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 $33.00 Composite Hourly Pay Rate $30.00 $3.00 350 375 Patient Days