The following table shows a portion of a health information management (HIM) department’s supplies and materials from the previous year.Prior-year ExpendituresBudget vs. ActualItemBudget AmountAmount SpentSupplies$1,200$1,000Travel$2,000$2,500Conference Fees$1,000$1,200Membership Dues$750$600Subscriptions$350$325Equipment$5,000$3,000Calculate and analyze the variance for the budgeted amount and the actual amount spent. Along with each variance calculation, prepare a brief justification of why there may be a variance.
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