I have to do a case study for financial management class. I have to interpret/answer 10 questions about a Variance Analysis of a case called: Cascades Mental Health Clinic... can someone help me with answers? I already did the variance analysis on the excel sheet.

7. Now focus on the management variances. Note that the case does not contain data related to supplies costs or fixed costs, so the management variances are, in reality, staffing variances. Break down the staffing variances into rate and efficiency variances both for each product line and, within each product line, by inpatient and outpatient services. Interpret your results.

Staffing Variance:

PC Commercial Inpatient		92,038	5%		91,749
PC Commercial Outpatient		-	0%		(23)
Total		92,038	4%		91,726
PC Medicare Inpatient		31,399	7%		31,393
PC Medicare Outpatient		301	3%		306
Total		31,700	7%		31,700
SH Commercial Inpatient		(12,143	-3%		(12,151
SH Commercial Outpatient		3,360	24%		3,345
Total		(8,783)	-2%		(8,806)
SH Medicare Inpatient		(79,105	-29%		(79,100
SH Medicare Outpatient		(2,848)	-40%		(2,848)
Total		(81,953	-29%		(81,948
Aggregate		33,001	1%		32,671

Rate Variance + Efficiency Variance:

PC Commercial Inpatient (157,418) + 249,167 = 91,749

PC Commercial Outpatient (8,436) + 8,413 = (23)

PC Medicare Inpatient (33,287) + 64,680 =31,393

PC Medicare Outpatient (821) + 1,128 = 306

SH Commercial Inpatient 27,485 + (39,636) = (12,151)

SH Commercial Outpatient 748 + 2,596 = 3,345

SH Medicare Inpatient 16,573 + (95,673) = (79,100)

SH Medicare Outpatient 375 + (3,223) = (2,848)