The Fleming Medical Group financial results are under budget for the first six months of 2022. Using the following table, calculate the volume, revenue, and cost variances for all variances greater than $5,000. What is the primary cause of the negative $40,186 net income variance? Explain the major cause behind the $54,936 increase in expenses.

3. The Fleming Medical Group financial results are under budget for the first six months of 2022. Using the following table, calculate the volume, revenue, and cost variances for all variances greater than $5,000. What is the primary cause of the negative $40,186 net income variance? Explain the major cause behind the $54,936 increase in expenses. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Description } \\ \hline Cleaning supplies & 23,103 & 23,461 & (358) & 1.5% \\ \hline Rent & 89,251 & 86,520 & 2,731 & 3.2% \\ \hline Maintenance & 11,245 & 8,270 & 2,975 & 36.0% \\ \hline Electricity & 6,684 & 6,482 & 202 & 3.1% \\ \hline Gas & 11,215 & 11,118 & 97 & 0.9% \\ \hline Water and sewage & 4,225 & 4,059 & 166 & 4.1% \\ \hline Telephone & 2,004 & 1,939 & 65 & 3.4% \\ \hline Housekeeping & 21,694 & 21,630 & 64 & 0.3% \\ \hline \begin{tabular}{l} Travel/meetings/ \\ meals \end{tabular} & 4,744 & 4,751 & (7) & 0.1% \\ \hline Prof insurance & 15,669 & 13,447 & 2,222 & 16.5% \\ \hline CME & 17,994 & 17,938 & 56 & 0.3% \\ \hline \multirow[t]{2}{*}{ Other expenses } & 35,955 & 34,687 & 1,268 & 3.7% \\ \hline & $2,930,218 & $2,875,282 & $54,936 & 1.9% \\ \hline Net income & $34,532 & $74,718 & ($40,186) & 53.8% \\ \hline Profit margin & 1.16% & 2.53% & & \\ \hline Output & Actual & Budget & Difference & % Difference \\ \hline Visits & 15,451 & 15,408 & 43 & 0.3% \\ \hline \end{tabular}