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Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,280 client-visits, but its actual level of activity was 2,270
Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,280 client-visits, but its actual level of activity was 2,270 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 element per month | Variable element per client-visit | ||||
Revenue | - | $ | 54.90 | ||
Personnel expenses | $ | 30,000 | $ | 21.50 | |
Medical supplies | 780 | 9.50 | |||
Occupancy expenses | 7,180 | 2.80 | |||
Administrative expenses | 4,880 | 0.90 | |||
Total expenses | $ | 42,840 | $ | 34.70 | |
Actual results for November:
Revenue | $ | 121,789 | |
Personnel expenses | $ | 67,065 | |
Medical supplies | $ | 20,023 | |
Occupancy expenses | $ | 11,770 | |
Administrative expenses | $ | 5,859 | |
The personnel expenses in the planning budget for November would be closest to:
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