Windsor General Hospital is a major hospital treating both private and public patients. It is a not for profit organization and its main sources of revenue are patient billing, state government grants and private donations. The organizational chart is as follows
The following information relates to May:
1. Prepare a performance report for May similar to Exhibit 12.6. As all the data relate to costs, the data do not need to be shown in parentheses. Use F and U to denote favourable or unfavorable variance.
2. Using arrows show the reporting relationships between the major sections of your performance report.
3. Explain the variances that you would investigate and explain why?