Windsor General Hospital is a major hospital treating both private and public patients. It is a not for profit organization and its main sources of revenue are patient billing, state government grants and private donations. The organizational chart is as follows

The following information relates to May:

Required:
1. Prepare a performance report for May similar to Exhibit 12.6. As all the data relate to costs, the data do not need to be shown in parentheses. Use F and U to denote favourable or unfavorable variance.
2. Using arrows show the reporting relationships between the major sections of your performance report.
3. Explain the variances that you would investigate and explain why?

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Windsor General Hospital General Medicine Surgical Division Medical Support Division Administrative Division Division Radiology Department Nursing Department Nutrition Maintenance Housekeeping Department Department Department Dietician Food Service Kitchen Department Section Patient Cafeteria Food Service Budget Actual May Year to date May Year to date Cafeteria Wages $ 32 000 $ 256 000 $ 36 000 $ 288 000 Paper products 18 000 144 000 17 600 144 800 Utilities 4 000 32 000 4 200 32 400 Maintenance 1 600 12 800 400 4 400 Security 4 400 35 200 4 400 34 400 Supplies 4 800 38 400 3 600 38 400 Patient Food Service 68 000 544 000 74 000 548 000 Dietician Department 30 000 240 000 30 000 240 000 Kitchen 124 000 992 000 117 600 984 000 280 000 2240 000 300 000 2 320 000 Nursing Department 72 000 576 000 72 400 576 000 Radiology Department 320 000 46 400 344 000 Housekeeping Department 40 000 416 000 24 000 308 000 Maintenance Department 52 000 6 720 000 816 000 6 683 600 General Medicine Division 840 000 Surgical Division 560 000 4 480 000 564 000 4 463 200 Administrative Division 200 000 1 600 000 214 000 1624 000