Problem 8.6 is attached for reference.

For part b, please indicate the 3 different variances (Dollar/Percentage Total Variance, Dollar/Percentage Volume Variance, and Dollar/Percentage Price Variance) for each of the 4 line items (Patient Revenues, Salary, Non-salary expense, and Profit).

8.7 Refer to Problem 8.6. Chelsea Clinic's actual results for 2015 are shown in the table below. Total FFS Visit Volume 100,000 visits Payer Mix: Blue Cross Highmark 40% 60% Reimbursement Rates: Blue Cross $28 per visit Highmark $18 per visit Variable Costs Resource Inputs: Labor 50,000 total hours Supplies 150,000 total units (continued)