Using the information in the table, complete the blank columns by calculating the variance (both positive and negative) for each month’s patient days and nursing hours. Enter your answers in the blank columns.

1 Actual Patient Days Month January 1,116 February 1,030 March 974 876 930 2 3 4 April 5 May Budgeted Patient Days 1,116 1,008 896 960 868 Actual Budgeted Nursing Nursing Variance Hours 10,965 10,209 8,060 8,560 7,739 Hours Variance 10,044 9,074 8,064 8,640 7,812