Identify types of budget variances

Identify the following types of budget variances by indicating if they are temporary/ permanent and favorable/unfavorable.

1-$ 7,500.00 for outsourced coding services to address backlog

2-$ 12,500.00 as a result of Assistant Director laid off in November

3-$ 500 for new computer needed to replace one that quit and was not repairable

4-$ 4,000.00 1^st quarter record destruction postponed a quarter due to staffing issues