The emergency room at Wayland Ceneral Hospital uses a flexible budget based on patients seen as the measure of activity. The hospital must maintain an adequate staff of attending and on-call physiclans at all times so patient activity does not affect physician scheduling. Nurse scheduling varies as volume changes, however. A standard of 0.6 nurse hours per patient visit was set. Hourly pay for nurses ranges from $9 to $18 per hour, and the average pay rate is $12 per hour. The hospital considers all materials to be supplies, a part of overhead; there are no direct materials. A statistical study showed that the cost of supplies and other variable owerhead is more closely associated with nurse-hours than with patient visits. The standard for supplies and other variable overhead is $11 per nurse hour. The head physician of the emergency room unit, Brad Hillman, is responsible for control of costs. During October the emergency room unit treated 3,500 patients. The budget and actual costs were as follows: (Click the icon to view the budget and actual costs.) Read the Requirement 1. Calculate the price and quantity variances for nursing costs. Begin by calculating the price variance. First enter the formula, then compute the variance. Be sure to label the wariance as favorable (F) or unfavorable (U). Nursing Calculate the quantity variance for nursing costs. First enter the formula, then compute the variance. Be sure to label the variance as favorable (F) or unfavorable (U). Nursing hours ( ) x= quantity variance ( )x= Requirement 2. Calculate spending and efficiency variances for supplies and other variable overhead. Begin by calculating the efliciency variance. First enter the formula, then compute the variance. Be sure to label the variance as favorable (F) or unfavorable (U). Supplies and VOH Calculate the spending variance for supplies and other variable overhead. First enter the formula, then compute the variance. Be sure to label the variance as favorable (F) or unfavorable (U). Data table