FY11 YTD Expense Variances
	I	II	III	IV
Outpatient Product Line	FY11 YTD Budget	Actual OP Expenses (FY11 YTD)	Expense Variance (I-II)	Favorable / Unfavorable
CARDIOLOGY	$ 1,965,852	$ 1,144,085
ENDOCRINOLOYGY	$ 1,324,119	$ 650,444
FAMILY MED	$ 6,737,188	$ 3,690,656
GYN	$ 1,268,947	$ 672,136
ENT	$ 4,202,356	$ 2,443,635
MENTAL HEALTH	$ 714,283	$ 389,128
NEWBORN	$ 4,256,926	$ 2,514,664
OB	$ 8,717,115	$ 5,040,943
ORTHO	$ 3,664,557	$ 1,591,266
PEDIATRICS	$ 754,842	$ 418,066
PODIATRY	$ 12,497,823	$ 4,646,031
Total Outpatient Expenses	$ 48,069,860	$ 23,201,056

What would be the expense variance? and would it be favorable or unfavorable?

Unit Forecast (FY11)	Unit Expence (Budget FY11)	FY11 Budget (FY10+6% Inflation)	Acutal Mid Year Units (FY11)	Actual OP Expenses (FY11 YTD)
677	$5,807.54	$ 3,931,704	197	$ 1,144,085
228	$5,807.54	$ 1,324,119	112	$ 650,444
1,161	$5,802.92	$ 6,737,188	636	$ 3,690,656
219	$5,794.28	$ 1,268,947	116	$ 672,136
724	$5,804.36	$ 4,202,356	421	$ 2,443,635
1,351	$528.71	$ 714,283	736	$ 389,128
733	$5,807.54	$ 4,256,926	433	$ 2,514,664
1,501	$5,807.54	$ 8,717,115	868	$ 5,040,943
631	$5,807.54	$ 3,664,557	274	$ 1,591,266
130	$5,806.48	$ 754,842	72	$ 418,066
2,152	$5,807.54	$ 12,497,823	800	$ 4,646,031
9,507	$58,582	$48,069,860	4,665	$23,201,056