Given the following monthly expense report for the operating room calculate price, efficiency, intensity, and quantity variances for each object code, note management and clerical salaries are a fixed cost Second write an explanation for why expenses differ from budget, one paragraph per expense line and create a table that includes actual input units, actual activity units, budget input units, and budget activity units Discuss how much of these variance the manager may be responsible for Obj Code Expenses Actual Budget $ Diff Diff 4010 Management and clerical staff $16,975 $17,500 $525 3 00 4020 Staff Salaries $1,340,754 $1,267,200 $73,554 5 80 4212 Medical Supplies $102,260 $95,040 $7,220 7 60 4218 Surgical Instruments $216,359 $237,600 $21,241 8 94 4410 Electricity $9,622 $9,903 $281 2 84 Total $1,685,970 $1,627,243 $58,727 3 61 Statistics Actual Budget $ Diff Diff Surgeries (output) 7,863 7,920 57 0 72 OR minutes billed (activity) 460,944 475,200 14,256 3 00 Input Units Management Salaries (hours paid) 352 352 0 0 00 Staff Salaries (hours paid) 212,346 211,200 1,146 0 54 Medical Supplies (surgical gowns gloves) 48,236 47,520 716 1 51 Surgical Instruments (supply carts) 11,484 11,880 396 3 33 Electricity (kilowatt hours) 93,877 95,040 1,163 1 22

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Given the following monthly expense report for the operating room calculate price, efficiency, intensity, and quantity variances for each object code, note management and clerical

Given the following monthly expense report for the operating room calculate price, efficiency, intensity, and quantity variances for each object code, note management and clerical salaries are a fixed cost. Second write an explanation for why expenses differ from budget, one paragraph per expense line and create a table that includes actual input units, actual activity units, budget input units, and budget activity units. Discuss how much of these variance the manager may be responsible for.

Obj.Code	Expenses	Actual	Budget	$ Diff	% Diff
4010	Management and clerical staff	$16,975	$17,500	-$525	-3.00%
4020	Staff Salaries	$1,340,754	$1,267,200	$73,554	5.80%
4212	Medical Supplies	$102,260	$95,040	$7,220	7.60%
4218	Surgical Instruments	$216,359	$237,600	-$21,241	-8.94%
4410	Electricity	$9,622	$9,903	-$281	-2.84%
	Total	$1,685,970	$1,627,243	$58,727	3.61%

Statistics		Actual	Budget	$ Diff	% Diff
Surgeries (output)		7,863	7,920	-57	-0.72%
OR minutes billed (activity)		460,944	475,200	-14,256	-3.00%
Input Units
Management Salaries (hours paid)		352	352	0	0.00%
Staff Salaries (hours paid)		212,346	211,200	1,146	0.54%
Medical Supplies (surgical gowns/gloves)		48,236	47,520	716	1.51%
Surgical Instruments (supply carts)		11,484	11,880	-396	-3.33%
Electricity (kilowatt hours)		93,877	95,040	-1,163	-1.22%