$\backslash (\backslash$$ $9\backslash )$ per nurse hour. The head physician of the emergency room unit, Brad Reiss, is responsible for control of costs. During October the emergency room unit treated $3,800$ patients. The budget and actual costs were as follows:

$($Click the icon to view the budget and actual costs.$)$

Read the requirements.

Requirement $1.$ Calculate the price and quantity variances for nursing costs.

Begin by calculating the price variance. First enter the formula, then compute the variance. Be sure to label the variance as favorable $($F$)$ or unfavorable $($U$).$

Standard price

$2,459$U

Calculate the quantity variance for nursing costs. First enter the formula, then compute the variance. Be sure to label the variance as favorable $($F$)$ or unfavorable $($U$).$

Standard price unfavorable $($U$).$

Calculate the spending variance for supplies and other variable overhead. First enter the formula, then compute the variance. Be sure to label the variance as favorable $($F$)$ or unfavorable $($U$).$

Supplies and VOH Requirement $3.$ The hospital's chief administrator has asked Dr$.$ Reiss to explain the variances. Provide possible explanations.

The nursing price and usage variances are $\backslash (\backslash$quad $\backslash ).$ This may be due to $\backslash (\backslash$quad$]\backslash )$ scheduling. $[$ nurses are being used than are required according to the flexible budget, and a proportion than is normal are in the high wage rate categories.

It appears that Dr$.$ Reiss has controlled supplies and other variable costs

Of the $\backslash (\backslash$$ $1,300\backslash )$ unfavorable static budget variance, $.$ An additional variance is due to the $.$

The spending variance for supplies and other variable overhead shows that spending is $\backslash (\backslash$mathcal$\{$G$\}\backslash )$ than expected. Data table