what do the results show and did the nursing home exercise good or bad control over its overhead costs.?

what limitations or assumptions of the current analysis has been made.

what should I Advise the management in terms of any additional data and analysis that they could perform to improve the accuracy of the planning and control of the overhead costs?

2)a) Expense Staffing Power Supplies Other Cost 59400 27000 54000 8100 Cost per (59400/2700)=22 (27000/2700)=10 (54000/2700)=20 3 patient For 7 - 12 months 6000-2700 =3300 UNITS (DIVIDE BY THIS) Budgeted variable cost for 7-12 months Expense Staffing Power Supplies Other TOTAL Cost 72600 33000 66000 9900 181500 Cost per | 22 10 20 3 55 patient 6 months budgeted costs Supervision (120000/2)= 60000 Depreciation (187200/2)=93600 Other (64800/2)= 32400 TOTAL 186000 Per patient = 186000/3300 = 56.3636363... = 56.36 55+56.36 = 111.36 2) b) Variable overhead (Actual) 203300 Variable overhead (budgeted) 181500 Variance (203300-181500)= 21800 Fixed overhead (Actual) 203300 Overhead (budgeted) 195000 Variance (203300-195000)= 8300 3800- 3300 = 500Actual variable cost per patient 203300/3800 = 53.5 per patient, *Budgeted variable cost= 55 Total Actual cost per patient 195000 + 203300 =398300 398300/3800= 104.8157895 =104.92 (2dp) Budgeted cost per patient = 111.36