You plan to contract with a coding consultant to provide coding services for your outpatient endoscopy and heart procedures and have included this in your annual budget. It is expected that this service will be needed for five months, but you reserve the rights to shorten or extend the contract on circumstances at the time. Payment will be at the rate $$3\mathrm{.}50$ per chart. The projected volume for the period is $365$ charts per week. After $3$ months, you decided to shorten your contract with the consultant due to being able to have adequate full$-$time staff. At the conclusion of the consultant$$s services you receive this notice. Week $1477$ chart coded Week $2389$ chart coded Week $3512$ chart coded Week $4412$ chart coded Week $5489$ chart coded Week $6566$ chart coded Week $7488$ chart coded Week $8456$ chart coded Week $9499$ chart coded Week $10501$ chart coded Week $11367$ chart coded Week $12401$ chart coded Total $5,557$ charts coded @ $$3\mathrm{.}50$ per chart $=$ $$19449\mathrm{.}50$ Analyzing the numbers above as well as cost$,$ explain the type budget variance depicted in the scenario. Provide $1-$page explanation of this type of budget variance. What are the committed expenses and discretionary expenses used in budget variance? What might your plan be for improvement?