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

Month Actual Patient Days Budgeted Patient Days Variance Actual Nursing Hours Budgeted Nursing Hours Variance 1 January 1,116 1,116 10,965 10,044 2 February 1,030 1,008 10,209 9,074 3 March 974 896 8,060 8,064 4 April 876 960 8,560 8,640 5 May 930 868 7,739 7,812 AppendixLO1