Providence Hospital generates monthly performance reports for each of its departments. The hospital must maintain an adequate staff of attending and on-call physicians at all times, so physician costs are not affected by the number of patient visits. But all other costs do vary with patient activity. Nurse-hours are used as the activity measure for nursing costs, and patient visits are used as the activity measure for the cost of supplies and other variable costs.

The head physician of the hospital's emergency room, Yolanda Mortensen, is responsible for control of costs. During October, the emergency room unit expected to treat 3,500 patients but actually treated 3,800 patients. The following additional information for October is available:

Budget

Actual

Variance

Nurse-hours1,400

1,596

-196

Nursing costs$28,000

$31,800

$-3,800

Supplies & other variable costs$31,500

$26,400

$5,100

Fixed costs$95,800

$105,900

$-10,100

Required

Compute the flexible-budget variances for each of the cost categories for October (NOTE: enter favorable variances as positive numbers and unfavorable variances as negative numbers):

Nursing costs

Supplies and other variable costs

Fixed costs