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Kaylar Clinic uses patient-visits as its measure of activity. During September, the clinic budgeted for 3,000 patient-visits, but its actual level of activity was 2,900

Kaylar Clinic uses patient-visits as its measure of activity. During September, the clinic budgeted for 3,000 patient-visits, but its actual level of activity was 2,900 patient-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 Month

Revenue .. $0 $37.20

Personal Expenses. $27600 $11.30

Medical Expenses.. $1500 $6.80

Occupancy Expenses.... $6200 $1.70

Administrative Expenses... $3600 $0.30

Actual results for September:

Revenue .. $105010

Personal Expenses. $61020

Medical Expenses.. $22120

Occupancy Expenses.... $10930

Administrative Expenses... $4570

  1. Compute Kaylar's total expense spending variance. State answer as a positive

  2. Compute Kaylar's total expense activity variance. State answer as a positive.

  3. Compute Kaylar's total revenue activity variance. State answer as a positive.

  4. What was the total net operating income activity variance for Kaylars? State answer as a positive.

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