Stivason Clinic uses client-visits as its measure of volume. During June, the clinic budgeted for 3308 client-visits, but it actually received 3243 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for April. All costs are mixed costs. Data used in budgeting:

Fixed amount Variable amount per client visit

Revenue 27.49

Personnel expense 22516 8.02

Medical supplies exp. 523 4.42

Administration exp. 10733 0.83

Actual results:

Revenue 83232

Personnel expense 51526

Medical supplies exp. 14956

Administration exp. 12677

1. Calculate the sales price variance (absolute value, whole number).

2. Is the above variance favorable or unfavorable?

3. Sales volume variance (absolute value, whole number):

4. Is the above variance favorable or unfavorable?

5. Personnel variance (absolute value, whole number):

6. Is the above variance favorable or unfavorable?