1. John Jones, CFO is requesting that you, as Director of HIM, explain ANY budget variance of 4% for any line item. Using the following data, calculate the variance for each budget line item. Then determine which items you must explain. Round to two decimals.

QUALITY HOSPITAL BUDGET
Month of September
Item	Budgeted	Actual	Variance
Office Supplies	$ 10,400.00	$ 9,200.00
Education/Training	$ 2,500.00	$ 2,700.00
Copy Machine/Scanner	$ 10,000.00	$ 9,800.00
Salaries for coders	$ 33,328.00	$ 29,162.00
Salaries for Scanning	$ 11,666.00	$ 11,666.00
Salaries for Chart Completion	$ 25,666.00	$ 25,328.00
Consultation Services	$ 10,888.00	$ 13,510.00