I need the interpretation for enrollment and utilization variance. (Last 2 problems)

Here are 2011 revenues for the Wendover Group Practice Association for four different budgets (in thousands of dollars):

Flexible Flexible

Static (Enrollment/Utilization) (Enrollment) Actual

Budget Budget Budget Results

$425 $200 $180 $300

a. What does the budget data tell you about the nature of Wendovers patients:Are they capitated or fee for service?(Hint:See the note to Exhibit 8.7.)

Calculate and interpret the revenue variance:

Calculate and interpret the volume variance:

Calculate and interpret the price variance:

Calculate and interpret the enrollment variance:

Calculate and interpret the utilization variance:

Solution-a

Patient are capitates because of the revenue (figure) showed in the problem, According to the problem revenue actual expected figure is $180 but it is $300.

Now we can assume that the Wendover patient is fee for any service because the difference is very high in static and actual results.

Solution-b

Revenue variance = Actual Revenues - Static Revenues

Revenue variance = $300-$425

Revenue variance = -$125 (Unfavorable)

Interpretation-

The revenue variance is unfavorable which shows that the Wendover have less patients who benefit or use the services.

Volume variance = Flexible Revenues (enrollment and utilization) Static Revenues

Volume variance = $200 $425

Volume variance = -$225

Price variance = Actual Revenues Flexible Revenue

Price variance = $300-$200

Price variance = $100

Interpretation-

Price variance is favorable which means company charges is high for their services.

Enrollment variance = Flexible Revenues (enrollment) Static Revenues

Enrollment variance = $180 $425

Enrollment variance = -$245

Utilization variance =Flexible revenues (enrollment and utilization) - Flexible revenues (enrollment)

Utilization variance = $200 $180

Utilization variance = $20

I need the interpretation for enrollment and utilization variance.