1. Read the following, then answer the questions: In 2017, a 30 bed nursing home had 8760 resident/inpatient days and 65 discharges. They also had an annual salary expense of $990,000 for 45 full-time employees.
   1. What is the salary per compensated FTE?
   2. What is the occupancy rate?
   3. What is the average length of stay?
2. Read the following, then answer the questions: An assisted living has actual total revenues of 1.68 million, expenses of 1 million in 2018. The budgeted revenue was 1.7 million and the budgeted expenses were 900,000.
   1. What is the net income for 2018?
   2. What is the revenue variance (in dollars or percentage) for 2018?
   3. What is the total margin for 2018?