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QTown Sleep Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,240 client-visits, but its actual level of activity was
QTown Sleep Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,240 client-visits, but its actual level of activity was 2,230 client-visits. The clinic has provided the following data related to the formulas used in its budgeting and its actual results for November:
Data used in budgeting:
Fixed element per month | Variable element per client-visit | ||||
Revenue | - | $ | 54.50 | ||
Personnel expenses | $ | 29,600 | $ | 19.50 | |
Medical supplies | 740 | 9.10 | |||
Occupancy expenses | 7,140 | 2.40 | |||
Administrative expenses | 4,840 | 0.50 | |||
Total expenses | $ | 42,320 | $ | 31.50 | |
Actual results for November:
Revenue | $ | 121,389 | |
Personnel expenses | $ | 66,665 | |
Medical supplies | $ | 19,623 | |
Occupancy expenses | $ | 11,370 | |
Administrative expenses | $ | 5,459 | |
The personnel expenses in the planning budget for November would be closest to:
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