You are manager of an outpatient radiology clinic. You are preparing next year's supply budget, but have no historical information. Analysts are projecting that you will do a total of 9000 radiographs in FY2018. Assume that each radiograph consumes $2.75 in supplies and that there are no fixed supply costs. Then generate an unseasonalized supply expense budget for the coming fiscal year. Include both budgeted volume and budgeted expense in your budget.
				Budgeted Volume	Budgeted Expense
			January	750.00	$ 2,062.50
			February
			March
			April
			May
			June
			July
August
September
October
November
December
Totals	750	$ 2,062.50

What is the budgeted expense for the month of May?

What is the budgeted volume for the month of March?

Under the same assumptions as above use the FY2017 radiograph volumes as your base period to develop a seasonlized budget for FY2018. Include both the seasonalized volumes and seasonalized supply expense in your budget.
	FY 2017 Volume	FY2018 Volume	FY2018 Supply Expense
January	800	935	$ 2,571.43
February	1000
March	800
April	800
May	700
June	500
July	400
August	400
September	300
October	300
November	700
December	1000
Totals	7700	935	$ 2,571.43

What is budgeted volume for the month of July?

What is budgeted supply expense for the month of October?

	Budgeted Volume	Actual Volume	Original Budgeted Expense	Adjusted Budgeted Expense	Actual Expense	Difference (unfavorable)
January	1167	1250	$ 13,583.33	$ 14,553.57	$ 15,300.00	$ (746.43)	11.64	$ 14,553.57
February	1167	1453	$ 13,583.33		$ 17,900.00
March	1167	1700	$ 13,583.33		$ 21,600.00
April	1167	1083	$ 13,583.33		$ 12,500.00
May	1167	832	$ 13,583.33		$ 10,100.00
June	1167	810	$ 13,583.33		$ 10,300.00
July	1167	763	$ 13,583.33		$ 9,000.00
August	1167	1049	$ 13,583.33		$ 12,500.00
September	1167	1122	$ 13,583.33		$ 14,000.00
October	1167	1306	$ 13,583.33		$ 16,600.00
November	1167	1296	$ 13,583.33		$ 15,200.00
December	1167	1309	$ 13,583.33		$ 15,500.00
Totals	14000	13973	$ 163,000.00	$ 14,553.57	$ 170,500.00	$ (746.43)

In the Fixed and variable budget worksheet, what is the Original Budgeted Expense for the month of February?

In the Fixed and variable budget worksheet, what is the Total Budget Variance for the Original Budgeted Expense and Actual Expense?

In the Fixed and variable budget worksheet, what is the total Adjusted Budgeted Expense?

In the Fixed and variable budget worksheet, what is the Budget Variance for the Adjusted Budgeted Expense and Actual Expense?