Laizure Clinic Revenue and Spending Variances For the Month Ended November 30 Flexible Actual Results Budget 2,920 2,920 Revenue and Spending Variances Patient-visits Revenue Expenses: Personnel expenses Medical supplies Laizure Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $67.90 per patient-visit. Personnel expenses should be $36,900 per month plus $17.00 per patient-visit. Medical supplies should be $3,200 per month plus $12.40 per patient-visit. Occupancy expenses should be $9,600 per month plus $8.00 per patient-visit. Administrative expenses should be $5,100 per month plus $6.10 per patient-visit. The clinic reported the following actual results for November: Patient-visits Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses 2,920 $224,240 $ 94,320 $ 44,240 $ 23,350 $ 13,750