List all of the unfavorable variances from the Variance Case Study Spreadsheet. (Remember- both revenue and expense variances can be unfavorable) Clinical Education Department Annual Budget 2017 Budget Actual Variance Variance 1 Jan to 31 Dec 1 Jan to 31 Dec $ % Revenue CEU Events 15000 20000 5000 33% Journal Club Fees 3500 3750 250 7% Patient Donations 2800 2650 -150 -5% Annual Fundraiser 4200 7735 3535 84% Glucometer unit pt. sales 14800 12900 -1900 -13% Other Income 280 570 290 104% Total Revenue 40580 47605 7025 17% Expenses Advertising & Promotion 1500 200 1300 87% Patient Supplies 1650 4700 -3050 -185% Forms 160 400 -240 -150% Office Supplies 1000 2100 -1100 -110% Maintenance/Housekeeping 160 230 -70 -44% Photocopying & Printing 430 570 -140 -33% Postage 650 1150 -500 -77% Books 1300 1000 300.00 23% Dept. Meetings 300 225 75.00 25% Salaries 18300 18300 0 0% Stationery 500 630 -130 -26% Rent 1650 0 1,650.00 100% Telephone & Internet Access 1000 1665 -665 -67% Total Expenses 28600 31170 -2570 -9% Net Revenue 11980 16435 4455 37% Financial Notes/Assumptions 0 omitted stand alone department cash basis