Here are the 2017 revenues for Nu-Kim Radiology for four different budgets:

stratic budget	flexible enrollment & utilization budget	flexible enrollment budget	actual results
150,000	140,000	156,000	162,000

a. Revenue Variance =

b. Volume Variance =

c. Price Variance =

d. Enrollment Variance =

e. Utilization Variance =

f. Interpret each variance:

1) Revenue Variance

2) Volume Variance

3) Price

4) Enrollment Variance

5) Utilization Variance