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-hours	2,100	2,204	-104
Nursing costs	$52,500	$32,500	$20,000
Supplies & other variable costs	$31,500	$26,700	$4,800
Fixed costs	$109,000	$98,200	$10,800

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:

Please include steps to solve