Rocky Mountain General Hospital serves three counties in Colorado. The hospital is a nonprofit organization that is supported by patient billings, county and state funds, and private donations. The hospital's organization is shown in the following chart. Rocky Mountain General Hospital General Medicine Division Surgical Division Medical Support Division Administrative Division Nursing Department Nutrition Department Housekeeping Department Radiology and Laboratory Department Maintenance Department Kitchen Registered Dietitians' Section Food Service Section Patient Food Service Cafeteria Actual Year to August Date $ $ The following cost information has been compiled for August. Budget Year to August Date Cafeteria: Food servers' wages $ 8,000 $ 64,000 Paper products 4,500 36,000 Utilities 1,000 8,000 Maintenance 400 3,200 Custodial 1,100 8,800 Supplies 1,200 9,600 Patient Food Service 17,000 136,000 Registered Dietitians' 7,500 60,000 Section Kitchen 31,000 248,000 Nursing Department 70,000 560,000 Radiology and 18,000 144,000 Laboratory Department Housekeeping 10,000 80,000 Department Maintenance Department 13,000 104,000 General Medicine 210,000 1,680,000 Division Surgical Division 140,000 1,120,000 Administrative Division 50,000 400,000 9,000 4.400 1,050 100 1,100 900 18,500 7,500 29,400 75,000 18,100 72,000 36,200 8,100 1,100 8,600 9,600 137,000 60,000 246,000 580,000 144,000 11,600 6,000 204,000 141,000 53,500 86,000 77,000 1,670,900 1,115,800 406,000 Required: 1. Prepare a set of cost performance reports. 3. As the Hospital Administrator, which variances in the performance reports would you investigate