Budgetary Variance Model
peachewsrenm_17
RadiologyDepartmentData.docxRadiology Department Data
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|
Actual |
Original Budget |
Variance |
|
|
|
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|
Procedures |
100,000 |
120,000 |
20,000 (Unfavorable) |
|
Variable costs |
$1,200,000 |
$1,320,000 |
$120,000 (Favorable) |
|
Fixed costs |
600,000 |
600,000 |
— |
|
|
|
||
|
Total costs |
$1,800,000 |
$1,920,000 |
$120,000 (Favorable) |
|
Average Cost per Unit |
$18.00 |
$16.00 |
|
|
Variable Cost per Unit |
$12.00 |
$11.00 |
|
|
Fixed Cost per Unit |
$6.00 |
$5.00 |
|
