Gita 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) $251,416 in 2015 and $280,496 in 2016, as follows:

2015 2016

Nurses $135,548 $145,189

Homemakers 60,216 71,670

Medical supplies 18,367 21,572

Cleaning supplies 7,064 9,386

Transportation 9,238 11,314

Clinic general overhead 20,983 21,365

Total expenditures $251,416 $280,496

Home visits 4,482 5,271

Average cost per home visit $56.09 $53.21

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 $ $ $ How many patients would have been served in 2016 for $280,496 if costs had been under control? (Round entry to whole amount, e.g. 5,275.) Number of patients served visits