how do I determine service related variance for surgical volume? I am confused as to how I get a 'total variance' when adding visits and revenue since visits are clearly not $ amounts?

Revenues [A] [B] [C] [D] Givens: Surgical volume Gift shop revenues Surgery revenues Parking revenues Budgeted 2,300 $18,000 $589,500 $17,000 Actual 2,600 $19,000 $852,750 $19,000 1. Determine the total variance between the planned and actual budgets for Surgical Volume. Is the variance favorable or unfavorable? Budgeted Actual Variance [E] Surgical volume [A] 2,300 2,600 300 [F] Gift shop revenues [B] $18,000 $19,000 $1,000 [G] Surgery revenues [C] $589,500 $852,750 $263,250 [H] Parking revenues [D] $17,000 $19,000 $2,000 [I] Total variance [E] 3. Determine the service related variance for Surgical Volume. Variance [J] [K] [L] [M] Total variance [I] Gift shop revenue variance [F] Parking revenue variance [H] Service-related variance [J-K-L] $1,000 $2,000 5. Prepare a flexible budget estimate. Present side-by-side budget, flexible budget estimate, and the actual surgical revenues. Budgeted Flexible Actual [N] Surgical volume [A] 2,300 2,600 2,600 [O] Surgical revenue per unit [C / A] $256.30 $256.30 $327.98 [P] Surgical revenue [C] $589,500 $666,391 $852,750 7. Determine what variances are due to change in volume and what variances are due to change in rates. [Q] [R] [S] [T] [U] Budgeted surgical revenue [P] Flexible surgical revenue [P] Actual surgical revenue [P] Volume variance [R - Q] Rate variance [S - R] Budgeted $589,500 $666,391 $852,750 $76,891 $186,359 Flexible Actual Expenses [A] [B] [C] [D] ume. Is the variance favorable favorable favorable favorable Givens: Patient days Pharmacy Miscellaneous supplies Fixed overhead costs Budgeted 26,000 $119,000 $68,000 $832,000 Actual 25,000 $158,000 $795,600 $890,000 2. Determine the total variance between the planned and actual budgets for Patient Days. Is the variance fa unfavorable? [E] [F] [G] [H] [I] Patient days [A] Pharmacy [B] Miscellaneous supplies [C] Fixed overhead costs [D] Total variance 26,000 $119,000 $68,000 $832,000 25,000 $158,000 $795,600 $890,000 4. Determine the service related variance for Patient Days. [J] [K] [L] [M] te, and the actual change in rates. Variance $76,891 $186,359 Total variance [I] Amt. explained by fixed overhead [F] Other fixed expenses Service-related variance [J-K-L] 6. Prepare a flexible budget estimate. Present side-by-side budget, flexible budget estimate, and the actual p expenses. Budgeted Flexible [N] Patient days [A] [O] Cost per patient day (Pharm + Misc) [B+C]/[A] [P] Total cost (Pharm+Misc) [N x O] nt Days. Is the variance favorable or Variance (1,000) $39,000 $727,600 $58,000 Variance estimate, and the actual patient Actual