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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
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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for January: Fixed Element Variable element per per Month $ 0 $ 33,500 1,000 9,300 5,300 $ 49,100 client-visit $58.40 $18.00 $ 127,950 $ 69,720 $ 23,125 $14,290 $5,930 9.90 2.20 0.40 $30.50 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses The net operating income in the planning budget for January would be closest to:
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