The administrator of Break-a-Leg Hospital is aware of the need to keep his costs down because he just negotiated a new capitated arrangement with a large insurance company. The following are selected planned and actual expenses for the previous month.

PLANNED ACTUAL PATIENT DAYS 24,000 23,000 PHARMACY $100,000 $140,000 MISC. SUPPLIES $56,000 $67,500 FIXED OVERHEAD COSTS $708,000 $780,000

Determine the total variance associated with the planned and actual expenses.