Privett Hospital bases its budgets on patient-visits. The hospital's static planning budget for November appears below:

Budgeted number of patient-visits 2,800

Supplies (@ $2.80 per patient-visit)$7,840

Laundry (@ $4.30 per patient-visit) 12,040

Salaries 21,450

Occupancy costs 20,820

Total$62,150

Actual results for the month were:

Actual number of patient-visits 3,090

Supplies$7,507

Laundry$12,891

Salaries$22,465

Occupancy costs$22,035

The spending variance for supplies costs in the flexible budget performance report for the month is:

Noreen 4e Rechecks 2017-31-03

$333 F

$1,145 U

$1,145 F

$333U

Hagel Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,380 client-visits, but its actual level of activity was 2,400 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue				$	48.60
Personnel expenses	$	25,250		$	15.90
Medical supplies		1,335			9.00
Occupancy expenses		8,580			3.60
Administrative expenses		4,160			1.00
Total expenses	$	39,325		$	29.50

Actual results for July:

Revenue	$	113,990
Personnel expenses	$	66,140
Medical supplies	$	23,555
Occupancy expenses	$	17,410
Administrative expenses	$	6,730

The revenue variance for July would be closest to:

$2,650 F

$1,758U

$1,758 F

$2,650 U

Blaster, Inc., manufactures portable radios. Each radio requires 3 units of Part XBEZ52, which has a standard cost of $1.70 per unit. During May, the company purchased 25,300 units of the part for a total of $44,275. Also during May, the company manufactured 6,700 radios, using 21,900 units of part XBEZ52. The direct materials purchases variance is computed when the materials are purchased. During May, the materials price variance for part XBEZ52 was:

$1,115 U

$1,115 F

$1,265 F

$1,265 U