Murphree Clinic uses client-visits as its measure of activity. During April, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,350 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for April:

	Fixed element per month	Variable element per client-visit
Revenue	-	38.10
Personnel expenses	27,300	12.90
medical supplies	700	5.70
occupancy expenses	10,000	1.80
admin expenses	6,200	0.20
total expenses	44,200	20.60

Actual results for April:	$
Revenue:	128,935
Personnel Expenses	67,625
Medical supplies	18,895
Occupancy Expenses	16,030
Admin Expenses	6,570

3. The net operating income in the flexible budget for April would be closest to:

A. $20,115 B. $19,519 C. $14,425 D. $13,550

4. The following materials standards have been established for a particular product:

Standard Quantity per unit of output	5.1 grams
Standard Price	$11.95 per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased	6,800 grams
Actual costs of materials puchased	$86,360
Actual material used in production	6,300 grams
Actual output	1,000 units

What is the materials quantity variance for the month? A. $15,240 U B. $6,350 U C. $14,340 U D. $5,975 U