The following are planned and actual revenues for Cutting Edge Surgery Center. Because they are one of four surgery centers in the community, the administrator is concerned with his rates in relation to those of his competitors.

Givens:		Budgeteda		Actual
Surgical volume		1,500		1,700
Gift shop revenues		$15,000		$17,000
Surgery revenues		$500,500		$750,750
Parking revenues		$15,000		$17,000

1. Determine the total variance between the planned and actual budgets.___________________________
2. Prepare a flexible budget estimate for surgical volume ___________________surgical revenue per unit _______________________ and surgical revenue___________________
3. Determine the volume variance for surgical revenues______________________ and the rate variance for surgical revenues__________________________
4. Determine the per unit rate variance for surgical revenue___________________________