Harrti Corporation has budgeted for the following sales: July August September October November December $447,800 $582,800 $616,400 $891,400 $744,000 $704,000 Sales are collected as follows: 15% in the month of sale: 65% in the month following the sale and the remaining 20% in the second month following the sale. In Harrti's budgeted balance sheet at December 31. at what amount will accounts receivable be shown? Multiple Choice $747,200 $598,400 d $148,600 O $704.000 Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3.800 client-visits, but its actual level of activity was 3.790 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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Fixed element per month $ $ 30,500 1,700 8,600 6,900 $ 47,700 Variable element per client-visit $ 36.40 $11.40 6.80 2.90 0.20 $ 21.30 Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 138,146 $ 73,672 $ 28, 292 $ 19,101 $ 7,427 The activity variance for personnel expenses in November would be closest to: Multiple Choice o $148 F O $114 F o $148 U $114 U Dermody Snow Removal's cost formula for its vehicle operating cost is $2.990 per month plus $329 per snow-day. For the month of December, the company planned for activity of 23 snow-days, but the actual level of activity was 21 snow-days. The actual vehicle operating cost for the month was $10.860. The spending variance for vehicle operating cost in December would be closest to: Multiple Choice $961 U o $303 o $961 F 1961F O $303 F Roberts Enterprises has budgeted sales in units for the next five months as follows: June July August September October 4,670 units 7,950 units 5,470 units 7,040 units 3,870 units Past experience has shown that the ending inventory for each month must be equal to 30% of the next month's sales in units. The inventory on May 31 contained 1.401 units. The company needs to prepare a production budget for the second quarter of the year. The total number of units to be produced in July is: Multiple Choice O 8,404 units O 7,206 units O 9.591 units 7,950 units