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 the number of patient visits does not affect physician scheduling. However, nurse scheduling does vary with patient activity, but more by nurse-hours than by patient visits. It is expected that a patient visit will require 0.6 nurse-hours. On the other hand, a statistical study showed that the cost of supplies and other variable costs are more closely associated with patient visits. The head physician of the hospital's emergency room, Yolanda Mortensen, is responsible for control of costs. During October the emergency room unit treated 3,800 patients. The static budget and actual costs were as follows:

	Budget	Actual	Variance
Patient Visits	3700	3800	-100
Nurse-Hours	2220	2356	-136
Nursing Cost	$55500	$35000	$20500
Suppliers & other Variabe Costs	$40700	$25000	$15700
Fixed Costs	$96300	$107400	$-11100

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

Part A: Nursing costs Part B: Supplies and other variable costs Part C: Fixed costs