An Unfavorable Rate Variance Has Occurred in the Salary Budget

Multiple Choice

An unfavorable rate variance has occurred in the salary budget of a unit. When investigating this variance, the nurse manager should look for which situations?

A) Were any unexpected bonuses awarded?
B) Did agency personnel hours exceed the number predicted in the budget?
C) Were new employees hired at lower wages?
D) Did the number of client days exceed the predicted budgeted amount?
E) Were fewer nursing hours worked than were predicted?