variance [for revenues and management variance [for expenses].) c. What do the Part b results tell Brandon's managers about the surgery center's operations for the quarter? 8.4 Refer to Carroll Clinic's 2015 operating budget contained in Exhibit 8.3. Instead of the actual results reported in Exhibit 8.4, assume the results reported below Carroll Clinic: New 2015 Results L. Volume: A. FFS 34 visuts B. Capitated lives 30,000 members Number of member-months 360,000 Actual utilization per member-month Number of visits Total actual visits 0.12 43,200 visits 77,200 visits C. II. Revenues A. FFS 28 per visit x 34,000 actual visits S 952 B. Capitated lives $2.75 PMPM x 360,000 actual member-months S 990 C. Total actual revens 1942,000 IIL Costs A. Variable Costs: Labor S1,242,000 46,000 hours at $27/hour) 126,000 (90,000 units at $1.40/unit) $1,368,000 S 17.72 ($1,368,000+77,200) Supplies Total variable costs Variable cost per visit B. Fixed Costs: Overhead, plant, and S 525,000 C. Total actual costs IV. Profit and Loss Statemment: $1,893,000 Revenues S 952,000 990,000 S1,975,000 FFS Capitated Total Copying and distribution of this PDF is prohibited without written permission. r permission, please contact Copyright Clearance Center at www.copyright.com