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 hospitals 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 Maintenance Department Radiology and Laboratory Department Kitchen Registered Dietitians Section Patient Food Service Cafeteria Patient Food Service The following cost information has been compiled for August. Budget August YTD Actual August YTD Cafeteria: Food servers' wages Paper products Utilities Maintenance Custodial Supplies Patient Food Service Registered Dietitians' Section Kitchen Nursing Dept. Radiology/Laboratory Dept. Housekeeping Dept. Maintenance Dept. General Medicine Division Surgical Division Administrative Division $ 8,000 4,500 1,000 400 1,100 1,200 17,000 7,500 31,000 70,000 18,000 10,000 13,000 210,000 140,000 50,000 $ 64,000 36,000 8,000 3,200 8,800 9,600 136,000 60,000 248,000 560,000 144,000 80,000 104,000 1,680,000 1,120,000 400,000 $ 9,000 4,400 1,050 100 1,100 900 18,500 7,500 29,400 75,000 18,100 11,600 6,000 204,000 141,000 53,500 $ 72,000 36,200 8,100 1,100 8,600 9,600 137,000 60,000 246,000 580,000 144,000 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