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Funds Received Hips Knees Total Funds Received Variable Costs lhlps) Hips Medical Hips Theatre Variable Costs [knee-s} Knees Medical Knees Theatre...

Can someone please explain how the Price/Cost efficiency variance was calculated?

Funds ReceivedHipsKneesTotal Funds ReceivedVariable Costs lhlps)Hips Medical Hips Theatre Variable Costs [knee-s}Knees Medical Knees Theatre Total Variable CostsContribution Margin Fixed CostsHospital 8: AdminOtherTotal Fixed costs Net Income ST GEORGE HO$PITAL ORTHOPEDIC UNIT(IN THOUSANDS, EXCEPT FOR WACU VOLUMES] Profit Plan Price Consh‘E'l'ficlency -“Mm Patla nt
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