Patient days-General Med/Surg Unit Planned - 24000 Actual 26000

Direct Pharmacy expense Planned - 110,000 Actual 160,000

Direct medical supply expense Planned - 58,000 Actual 79,500

Direct nursing staff costs Planned - 515,000 Actual 516,000

Overall hospital overhead allocated

to this unit Planned - 712,000 Actual 710,000

Total costs for unit Planned - 1,395,000 Actual - 1,465,500

1. Compute variances for each line item

2. Determine if it is favorable or unfavorable from the dept perspective

3. What is the variance for variable expenses per patient day?

4. Condering all variances, which should NOT be responsibility of the unit manager?