#22

Everyone Deserves to Smile mobile dentist office budgeted for

4,325

patient visits a year. Everyone Deserves to Smile actually saw

4,445

patients during the year and they have provided the following data:

	Fixed Portion for Budget	Variable Portion per patient visit for Budget	Actual Results
Revenue		$ $73.00	$ $413,600
Personnel Expenses	$ $100,000		$ $96,000
Medical Supplies		$ $14.00	$ $38,300
Occupancy Expenses	$ $12,000	$ $1.75	$ $20,000
Admin Expenses	$ $19,000	$ $0.25	$ $20,000

Based on the given information, what is the flexible budget variance for revenue?