Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: 7,700 $ 46,200 69,300 115,500 Budgeted number of patient-visits Budgeted variable overhead costs: Supplies (@$6.00 per patient-visit) Laundry (@$9.00 per patient-visit) Total variable overhead cost Budgeted fixed overhead costs: Wages and salaries Occupancy costs Total fixed overhead cost Total budgeted overhead cost 54,900 87,000 141,900 $257,400 The total overhead cost at an activity level of 8,400 patient-visits per month should be: The total overhead cost at an activity level of 8,400 patient-visits per month should be: Multiple Choice $280,800 $270,300 O $267,900 $257,400 Dinham Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant- day. During March, the kennel budgeted for 4,400 tenant-days, but its actual level of activity was 4,450 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March: Data used in budgeting: Fixed element per month Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,300 2,300 8,800 7,300 $21,700 Variable element per tenant-day $35.30 $ 8.30 14.80 3.80 0.20 $27.10 Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 138,230 $ 28,630 $ 69,105 $ 25,115 $ 7,103 The revenue variance for March would be closest to: The revenue variance for March would be closest to: Multiple Choice $17,090 U $18,855 U $18,855 F $17,090 F