Central City Clinic is an outpatient clinic that provides visiting nurses for elderly patients in their homes. A homemaker who cleans and performs other household tasks accompanies each nurse. When the nurses are not visiting clients, they work at the office, preparing for visits. When the homemakers complete their visits, they go home.

Each year, the clinic receives a budget allotment from Central City. The city does not allow the clinic to spend more than this allotment. The clinic, in turn, allocates its budget among its various programs. The visiting nurse program was authorized (and spent) $251,596 in 2015 and $280,676 in 2016, as follows:

		2015		2016
Nurses		$135,578		$145,219
Homemakers		60,246		71,700
Medical supplies		18,397		21,602
Cleaning supplies		7,094		9,416
Transportation		9,268		11,344
Clinic general overhead		21,013		21,395
Total expenditures		$251,596		$280,676
Home visits		4,512		5,301
Average cost per home visit		$55.76		$52.95

The nursing staff received a 5% increase in salary one-third of the way through 2014. The homemakers did not receive an increase in wages in 2015 or in 2016. The prices of medical supplies increased about 2% during 2016 compared to 2015. The prices of cleaning supplies were relatively constant across the two years.

Transportation is provided by the nurses, who are reimbursed $0.4 per kilometre. The clinics general overhead is allocated to programs on the basis of budgeted program salaries.

Prepare a schedule to evaluate the performance of this program in 2016, using the benchmark provided below. (Round all entries to whole amounts, e.g. 5,275. Show negative number preceded by a minus sign or parentheses, e.g. -150 or (150). Round average cost per visit to 2 decimal places, e.g. 15.25.)

		2015			2016			2016
Costs		Actual			Benchmark			Actual			Variance
Nurses		$			$			$			$
Homemakers
Medical supplies
Cleaning supplies
Transportation
Total		$			$			$			$
Home visits
Average cost per visit		$			$			$

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How many patients would have been served in 2016 for $280,676 if costs had been under control? (Round entry to whole amount, e.g. 5,275.)

Number of patients served

visits