1. Using the following table, calculate the volume and cost variances for the pediatric nursing unit at Codman Medical Center. Is the overage due primarily to volume or cost increases? Salaries account for $6,200 of the total variance of $9,100. Explain why salaries and benefits cost $6,200 more than budgeted. \begin{tabular}{l|r|r|r|r} \hline & 2022 YTD & 2022 YTD & & \\ \hline Expense & Actual & Budget & \$Difference & \% Difference \\ \hline Salaries and Wages & $175,200 & $169,000 & $6,200 & \multicolumn{1}{|c|}{3.7%} \\ \hline Fringe Benefits & 69,200 & 68,000 & 1,200 & 1.8% \\ \hline Supplies & 126,000 & 124,000 & 2,000 & 1.6% \\ \hline Depreciation & 25,000 & 24,000 & 1,000 & 4.2% \\ \hline Interest & 8,400 & 9,000 & -600 & 6.7% \\ \hline Other & 109,300 & 110,000 & 700 & 0.6% \\ \hline Total Expenses & $513,100 & $504,000 & $9,100 & 1.8% \\ \hline Patient Days & 47,700 & 47,200 & 500 & 1.1% \\ \hline \end{tabular}