Question $1$: Be sure you understand how exhibits $11$B$\mathrm{.}3$ and $11$B$\mathrm{.}4$ were prepared. Do you agree with mr$.$Loch's analyses so far?

Question $2$: Besides changes in the number of visits and the reimbursement rate per visit, what are the other possible reasons why actual results diverged from the budget?

Question $3$: Calculate the variance associated with each of the reasons you gave in question $2.$ How, if at all, might this information be used in managing the clinic? How might it be used by the clinic's administration? By the chief of medicine? By the director of nursing?