Question: . Now focus on the management variances. Note that the case does not contain data related to supplies costs or fixed costs, so the management

. 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

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