1. Galante Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During May, Kennel budgeted for 5,200 tenant-days, but its actual level of activity was 5,220 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue $31.70 Wages and salaries $4,200 $7.70 Food and supplies 800 12.50 Facility expenses 8,600 4.70 Administrative expenses 7,600 0.50 Total expenses $21,200 $25.40 Actual results for May: Revenue $108,980 Wages and salaries $23,620 Food and supplies $36,802 Facility expenses $19,370 Administrative expenses $9,164 The net operating income in the planning budget for May would be closest to:

$11,686 $19,930 $20,024 $11,560

2. Galante Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During May, Kennel budgeted for 3,800 tenant-days, but its actual level of activity was 3,780 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue $30.30 Wages and salaries $2,800 $6.30 Food and supplies 200 11.10 Facility expenses 7,800 3.30 Administrative expenses 7,600 0.30 Total expenses $18,400 $21.00 Actual results for May: Revenue $107,580 Wages and salaries $23,480 Food and supplies $36,788 Facility expenses $19,230 Administrative expenses $9,136 The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for May would be closest to:

$2,006 U $2,192 F $2,192 U $2,006 F

3. Roye Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During September, Kennel budgeted for 4,300 tenant-days, but its actual level of activity was 4,340 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue $35.20 Wages and salaries $3,200 $8.20 Food and supplies 2,200 14.70 Facility expenses 8,700 3.70 Administrative expenses 7,200 0.10 Total expenses $21,300 $26.70 Actual results for September: Revenue $140,230 Wages and salaries $28,620 Food and supplies $66,350 Facility expenses $24,110 Administrative expenses $7,102 The revenue variance for September would be closest to:

$12,538 U $11,130 U $11,130 F $12,538 F

4. Karmazyn Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: Budgeted number of patient-visits 8,700 Budgeted variable costs: Supplies (@ $9.80 per patient-visit) $ 85,260 Laundry (@ $9.50 per patient-visit) 82,650 Total variable cost 167,910 Budgeted fixed costs: Wages and salaries 99,820 Occupancy costs 107,820 Total fixed cost 207,640 Total cost $375,550 The total variable cost at the activity level of 8,800 patient-visits per month should be:

$209,970 $167,910 $169,840 $207,640

5.Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,140 patient-visits and the actual level of activity was 1,130 patient-visits. The cost formula for administrative expenses is $3.80 per patient-visit plus $21,000 per month. The actual administrative expense was $21,700. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was:

$3,594 F $1,420 U $38 F $3,632 F