Review the Budget Comparison Statement for the Food Service Department in a Long-Term Care Home. 1. For each cost center variance state if the variance has a positive or negative impact on the budget and suggest possible reasons for the variance\

2. As a NM, what would your recommendations be if these variances were being used to forecast next years budgetary needs. Remember without valid reasons you cannot just increase a cost center. Think about things like: Who funds that cost center; where will additional monies come from?
3. Justify your recommendations.

Description Total Budget YTD Budget YTD Actual Variance

Wages 454,292 208,974 211,209 (2235)
Benefits 124,930 57,468 60,806 (3,338)
Development 5,000 2,500 - 2,500
Purchased Services 1,000 500 302 198
Supplies 22,000 11,000 11,232 (232)
Raw Food 191,361 95,681 103,250 (7,569)

Bill is 31 years old, married, and lived with his spouse michelle from january 2018 to september 2018. bill paid all the cost of keeping up his home. he indicated that he is not legally separated and he and michelle agreed they will not a file a joint return. bill has an 8-year-old son, daniel, who qualifies as bill's dependent. bill worked as a clerk and his wages are $20,000 for 2018. his income tax before credits is $500. in 2018, he took a computer class at the local university to improve his job skills. bill has a receipt showing he paid $1,200 for tuition. he paid for all his educational expenses and did not receive any assistance or reimbursement. bill does not have enough deductions to itemize. bill, michelle, and daniel are u.s. citizens with valid social security numbers. 8. bill does not qualify to claim which of the following: a. head of household b. education benefit c. earned income credit d. all of the above