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Determine the causes of variances

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As the nurse manager of the new 15-bed observation unit you are responsible for reporting to your nursing director and the finance department any variances identified within your operating budget. Listed below is your monthly operating report. Please review and discuss the specific variances and how you will determine the causes of variances.

Actual

Budget

Variance

Volume/Census

360

420

Supplies

$8,550

$7,800

Nursing Labor

$58,450

$52,575

Reference no: EM132470360

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