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During the month of February, an outpatient surgery clinic has incurred a significant Unfavorable variance. The director of the clinic is quite concerned, as this has never occurred before. The director gathers information on total nursing care hours, average hourly rate of the employees, and total patient visits to determine what caused the variance. In addition, the director receives the patient acuity levels for the month of February.
Budget
Actual
Budget Variance
Patient Days
420
510
Nursing Care Hours
HPPD
5.0
5.6
Average Hourly Pay
$35.00
$45.00
$10.00
Total Payroll Costs
(Table adapted from: Rundio, A. (2016). The nurse manager's guide to budgeting and finance, 2nd. Ed, Indianapolis, IN: Sigma Theta Tau International)
Question 1. Complete the monthly personnel report for the surgical unit
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