Using the information in the table, complete the blank columns by calculating the variance $($both positive and negative$)$ for each month$$s patient days and nursing hours. Enter your answers in the blank columns. Be sure to offer sufficient explanation as to why the answer is either positive or negative.

Month Actual Patient Days Budgeted Patient Days Variance Actual Nursing Hours Budgeted Nursing Hours Variance

$1$ January $1,1161,11610,96510,044$

$2$ February $1,0301,00810,2099,074$

$3$ March $9748968,0608,064$

$4$ April $8769608,5608,640$

$5$ May $9308687,7397,812$