Case 6.19

Identify the following types of budget variances by indicating if they are temporary or permanent and favorable or unfavorable.

1. $7,500.00 for outsourced coding services to address backlog after a coder took an unexpected leave for six weeks
2. $12,500.00 as a result of assistant director laid off in November
3. $500 for new computer needed tp replace one that quit and was not repairable
4. $4,000.00 1st quarter record destruction postponed a quarter due to staffing issues