the following are the planned and actual revenues for cutting edge surgery center. because it is one four surgery center in the community , the administrator is concered about its rates in realtion to the rates of its competitors.

	planned	actual
surgical volume	2,500	2,700
gift shop revenues	$19,000	$20,000
surgery	$600,500	$850,750
parking revenues	$16,000	$18,000

a. Determine the total variance between the planned and actual budget

b. determine the service- related revenues and calculate service-related variance still unexplained

c. prepare a flexible budget estimate. Present side by side the budget, flexible budget estimate, and actual surgical revenues ( and related volumes)

d. determine what variance is due to change in volume and what variance is due to change in rates

e. determine the volume variance and rate variance based on per unit rates

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