Bartosiewicz Clinic uses client-visits as its measure of activity, During January, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,280 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 Variable Fixed element per element client- per month visit $36.30 Revenue Personnel expenses Medical supplies occupancy expenses Administrative expenses Total expenses $28,300 $12.30 6.30 1.00 0.40 $47,000 $20.80 1,200 10, 200 7,300 Actual results for January: $127, 220 $70, 130 21,114 $ 14,200 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 7,880 The activity variance for net operating income in January would be closest to: Multiple Choice $326 U $326 F $9,194 U $9194 F Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was 4,040 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November Data used in budgeting: Fixed Variable element element per per month Client visit $36.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $31, 000 $11.90 7.30 3.40 1,950 9,100 7.400 9.30 $49, 450 $22.90 Actual results for November: $149, 278 79, 037 32,277 22, 341 $ 8,372 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses The activity variance for personnel expenses in November would be closest to: Multiple Choice $119 F $119 U $158 F $158 U Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,100 client-visits, but its actual level of activity was 4,090 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November Data used in budgeting: Variable Fixed element per element element per per month client visit $37.00 Revenue $31,100 $12.08 7.40 3.50 6.40 $49, 800 $23.38 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 2, 000 9, 200 7,500 Actual results for November: $151,535 Revenue Personnel expenses 80, 146 Medical supplies Occupancy expenses Administrative expenses $ 8,895 33,104 23,019 The spending variance for medical supplies in November would be closest to: Multiple Choice $838 F $838 U $764 U $764 F Rhed 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 December, the kennel budgeted for 4,000 tenant-days, but its actual level of activity was 3.950 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December Data used in budgeting: ixed Variable clement element per per month tenant-day Revenue $34.50 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses s 2,800 8.30 1,700 13.50 5.00 6,800 0.80 $20, 180 $27.6 8, 800 Actual results for December: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 7,360 $135, 660 35, 865 53,965 $ 28, 680 The activity variance for administrative expenses in December would be closest to: Multiple Choice O s4ou $2,640 U O $40F $2,640 F
