9) Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic 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 client-visit Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses s 26,100 600 6,500 3,100 S 36,300 s 44.50 S 12.60 7.20 2.40 0.10 S 22.30 Actual results for September: Kevenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses S 93,240 S 50,754 S 15,328 S 11,646 S 3,394 The revenue variance for September would be closest to: A) $210 U B) $1,990 F C) $1,990U D) $210 F 10) Standahl Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $39,590 per month plus $2,649 per flight plus $4 per passenger. The company expected its activity in August to be 82 flights and 294 passengers, but the actual activity was 85 flights and 297 passengers. The actual cost for plane operating costs in August was $255,690. The spending variance for plane operating costs in August would be closest to: A) $2,294 U B) S10,253 U C) S2,294 F D) S10,253 1F