The St. Lucia Blood Bank, a private charity partly supported by government grants, is located on the Caribbean island of St. Lucia. The blood bank has just finished its operations for September, which was a very busy month due to a powerful hurricane that hit neighboring islands causing many injuries. The hurricane largely bypassed St. Lucia, but residents of St. Lucia willingly donated their blood to help people on other islands. As a consequence, the blood bank collected and processed over 20% more blood than had been originally planned for the month. A report prepared by a government official comparing actual costs to budgeted costs for the blood bank appears below. Continued support from the government depends on the blood bank's ability to demonstrate control over its costs. St. Lucia Blood Bank Cost Control Report For the Month Ended September 30 Liters of blood collected Actual Planning Results Budget 540 Variances 420 $ 7,938 $6,510 $1,428 U Medical supplies Lab tests Equipment depreciation Rent Utilities Administration Total expense 4,973 4,788 185 U 3,640 3,300 340 U 1,400 1,400 0 786 700 86 U 12,064 11,534 530 U $ 30,801 $28,232 $2,569 U