From Gapenski's Cases in Healthcare Finance; Sixth Edition.

Case #7 Cascade Mental Health Clinic. Question #7, "Now focus on the Management Variance. Note that the case doesn't contain data related to supplies costs or fixed costs, so the management variances are, in reality, staffing variances. Break down the staffing variances into rate and efficiency variances both for each product line and within each product line, by inpatient and outpatient services. Interpret your results.