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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,190
Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,190 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 Variable element element per per month client-visit $37.20 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $31,300 2,100 9,400 7,700 $50,500 $ 12.20 7.60 3.70 0.20 $23.70 Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 156,078 $ 82,376 $ 34,788 $ 24,405 $ 8,291 The activity variance for personnel expenses in November would be closest to: Multiple Choice O $122 F $122 F o $1640 $164 U O $164 F $164 F 0 $1220 $122 U
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