CheckPoint: Revenue Variance AnalysisResource: Ch. 8 of Financial ManagementDue Date: Day 5 [Individual forum]Review variance analysis in Ch. 8 of the text.Determine the revenue variance from Arcadia Hospitals 2005budget.Address the following: Is the variance positive or negative? Whichis desirable a positive or negative variance? Why? What do youthink are some of the possible causes for this variance? How wouldyou adjust Arcadia Hospitals 2006 budget in light of your varianceanalysis? Explain your answer.Post the variance and your answers as a Microsoft Wordattachment.