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Here are the 2011 revenues for the Wendover Group Practice Association for four different budgets (in thousands of dollars):FlexibleFlexibleStaticEnrollment/Utilization)(Enrollment)ActualBudgetBudgetBudgetResults$425$200$180$300
a. What does the budget data tell you about the nature of Wendover'spatients: Are they capitated or fee-for-service? (Hint: See the note to Exhibit 8.7.)
b. Calculate and interpret the following variances:•Revenue variance•Volume variance•Price variance•Enrollment variance
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