1.

Duprey Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:

Data used in budgeting:

	Fixed Element per Month	Variable element per client-visit
Revenue	$ 0	$58.40
Personnel expenses	$33,500	$18.00
Medical supplies	1,000	9.90
Occupancy expenses	9,300	2.20
Administrative expenses	5,300	0.40
Total expenses	$49,100	$30.50

Actual results for January:

Revenue	$127,950
Personnel expenses	$ 69,720
Medical supplies	$ 23,125
Occupancy expenses	$ 14,290
Administrative expenses	$ 5,930

The net operating income in the planning budget for January would be closest to:

rev: 06_29_2020_QC_CS-208650

Multiple Choice

• $15,231

• $10,885

• $14,547

• $12,280

2.

Duprey Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:

Data used in budgeting:

	Fixed Element per Month	Variable element per client-visit
Revenue	$ 0	$58.40
Personnel expenses	$33,500	$18.00
Medical supplies	1,000	9.90
Occupancy expenses	9,300	2.20
Administrative expenses	5,300	0.40
Total expenses	$49,100	$30.50

Actual results for January:

Revenue	$127,950
Personnel expenses	$ 69,720
Medical supplies	$ 23,125
Occupancy expenses	$ 14,290
Administrative expenses	$ 5,930

The administrative expenses in the planning budget for January would be closest to:

rev: 06_29_2020_QC_CS-208650

Multiple Choice

• $6,160

• $6,068

• $5,930

• $6,180