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

The had physician of the hospital's emergency room, Yolanda Mortensen, is rsponsible for control of costs. In October, the emrgency room unit expected to treat 3,900 patients but actually trated 4,000 patients. The following additional information for Octobr is available:

	Budget	Actual	Variance
Nurse-hours	2,340	2,320	20
Nursing costs	$58,500	$34,100	$24,400
Supplies & other variable costs	$42,900	$25,000	$17,900
Fixed costs	$101,800	$107,900	$-6,100

Required Comput 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: