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 4,100 patients but actually treated 4,200 patients . The following additional information for October is available :

Budget Actual Variance

Nurse-hours 2,460 2,436 24

Nursing costs $61,500 $32,300 $29,200

Supplies &

other variable costs $36,900 $29,900 $7,000

Fixed costs $107,200 $96,500 $10,700

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- ?