Chronic Chiropractic offers 1 service: spinal manipulations to ease back and body discomfort, reduce stress and improve overall well-being. Chronic Chiropractic has 2 groups of patients: standard patients who pay $100 per treatment session and Golden Back Club members who are frequent customers and pay $85 per session. The owner of Chronic Chiropractic expects to perform 1000 sessions for standard patients and 200 Golden Back member sessions in the next year. Chronic Chiropractics costs are labor which are $30 per session, supplies which are $5 per session and Overhead which is $45 per session. Assume that Chronic Chiropractic is not for profit, so taxes are not a concern. Flash forward to the end of the year. After reviewing their books, the owner of Chronic Chiropractic sees that they actually performed 1050 standard sessions and 210 Golden Back member sessions. The prices paid for treatments remained the same, but labor expenses increased to $35 per session.

a) What is Chronic Chiropractics Actual Budget?

b) What is Chronic Chiropractics Profit Variance for the year?

c) What is Chronic Chiropractics Revenue Variance for the year?

d) What is Chronic Chiropractics Cost Variance for the year?