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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,550 client-visits, but its actual level of activity was 3,490
Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,550 client-visits, but its actual level of activity was 3,490 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:
Fixed element per month | Variable element per client-visit | ||||
Revenue | - | $ | 39.70 | ||
Personnel expenses | $ | 35,700 | $ | 10.90 | |
Medical supplies | 1,700 | 7.70 | |||
Occupancy expenses | 8,700 | 1.70 | |||
Administrative expenses | 5,700 | 0.80 | |||
Total expenses | $ | 51,800 | $ | 21.10 | |
The activity variance for personnel expenses in July would be closest to:
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