Here are the 2015 revenues for Nu-Kim Radiology for four different budgets:

 Here are the 2015 revenues for Nu-Kim Radiology for four different budgets:   

                              Flexible                                    Flexible    

Static           Enrollment & Utilization             Enrollment                    Actual    Budget   

Budget              Budget                                                                                 Results    

$200,000             $204,000                               $176,000                         $184,000 

Calculate the following:

a. Revenue Variance =    

b. Volume Variance =    

c. Price Variance =    

d. Enrollment Variance =    

e. Utilization Variance =    

f. Interpret each variance: 

1) Revenue Variance –    

2) Volume Variance –    

3) Price –    

4) Enrollment Variance –   

5) Utilization Variance –   

6) Overall –