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The head physician of the emergency room unit, Brad Narr, is responsible for control of costs. During October the emergency room unit treated 4,000 patients. The budget and actual costs were as follows: 3. The emergency room at Jefferson University Hospital uses a flexible budget based on patients seen as the measure of activity. The hospital must maintain an adequate staff' of attending and on-call physicians at all times, so patient activity does not affect physician scheduling. Nurse scheduling varies as volume changes, however. A standard of .5 nurse hours per patient visit was set. Hourly pay for. nurses range from $9 to $18 per hour, and the average pay rate is $15 per hour. The hospital considers all materialsto be supplies,'a part of overhead; there are no direct materials. A statidicalstudy showed that the cost of supplies and other variable overhead is more dosely associated with nurse hoursthan with patient visits. The standard for supplies and other variable overhead is $10 per nurse hour. 814th Actual Variance Patient visits ' m 10% 2% Nurse hours 1,990 m 100 Nursing cost $28,500 $33,180 $4,680 Sipplies and other variable overhead 19,000 20,340 1,340 Fixed cogs m 92,000 0 Total cost 1 140100 146 120 V M 1) Calculate price and quantity variances for nursing costs. Fi'ice Variance Quantity Variance 2) Calculate spending and efficiency variances for supplies and other variable overhead. spending Variance Efficiency Variance 3) The hospital's chief administrator has asked Dr. Narr to explain the variances. Provide possible explanations. \\