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ok Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was
ok Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was 4,040 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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Fixed element per month $0 $ 31,000 1,950 9,100 7,400 $ 49,450 $ 149,278 $ 79,037 $ 32,277 $ 22341 $8,372 Variable element per client-visit $36.90 $11.90 7.30 3.40 0.30 $22.90 The spending variance for medical supplies in November would be closest to:
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