CCC hospital budged and actual expenses and patient volume fo 2011 are:
2011 static budget:
expenses $500,000
patient volume 50,000
2011 actual results
expenses $650,000
patient volume 60,000
Assuming all expenses are variable, the portion of the total variance that cannot be explained by the difference in patient volume is------
$50,000 unfavorable
$50,000 favorable
$100, 000 unfavorable
$100,000 favorable
$150,000 unfavorable