Question 1) Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,100 client-visits, but its actual level of activity was 4,090 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: Fixed element per month Variable element per client-visit Revenue $ 0 $ 37.00 Personnel expenses $ 31,100 $ 12.00 Medical supplies 2,000 7.40 Occupancy expenses 9,200 3.50 Administrative expenses 7,500 0.40 Total expenses $ 49,800 $ 23.30 Actual results for November: Revenue $ 151,535 Personnel expenses $ 80,140 Medical supplies $ 33,104 Occupancy expenses $ 23,019 Administrative expenses $ 8,895 The spending variance for medical supplies in November would be closest to: Multiple Choice $838 F $838 U $764 U $764 F

Question 2) Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,500 client-visits, but its actual level of activity was 2,450 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Data used in budgeting:

	Fixed element per month	Variable element per client-visit
Revenue	$ 0	$ 45.20
Personnel expenses	$ 34,300	$ 13.30
Medical supplies	1,600	5.40
Occupancy expenses	10,000	1.80
Administrative expenses	3,800	0.20
Total expenses	$ 49,700	$ 20.70

Actual results for December:

Revenue	$ 108,650
Personnel expenses	$ 65,755
Medical supplies	$ 14,380
Occupancy expenses	$ 14,000
Administrative expenses	$ 4,210

The administrative expenses in the planning budget for December would be closest to:

Multiple Choice

$4,210

$4,290

$4,300

$4,296