Zelenka Clinic uses client-visits as its measure of activity. During June, the clinic budgeted for 2,700 client-visits, but its actual level of activity was 2,710 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for June:

	Fixed element per month	Variable element per client-visit
Revenue		$47.80
Personnel expenses	$32,300	$15.50
Medical supplies	1,700	6.20
Occupancy expenses	10,800	1.40
Administrative expenses	5,400	0.10
Total expenses	$50,200	$23.20

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

$5,511

$5,671 Answer?

$5,670

$5,531

Privett Hospital bases its budgets on patient-visits. The hospital's static planning budget for November appears below:

Budgeted number of patient-visits	3,500
Supplies (@ $3.70 per patient-visit)	$12,950
Laundry (@ $4.90 per patient-visit)	17,150
Salaries	18,550
Occupancy costs	19,250
Total	$67,900

Actual results for the month were:

Actual number of patient-visits	3,700
Supplies	$12,830
Laundry	$17,650
Salaries	$19,220
Occupancy costs	$20,190

The spending variance for supplies costs in the performance report for the month is:

$120 F

$860 F Is this correct?

$120 U

$860 U

Eliezrie Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	6.5 kilos	$1.00 per kilo	$6.50
Direct labor	0.3 hours	$10.00 per hour	$3.00
Variable overhead	0.3 hours	$4.00 per hour	$1.20

In January the company's budgeted production was 7,400 units but the actual production was 7,500 units. The company used 45,580 kilos of the direct material and 2,030 direct labor-hours to produce this output. During the month, the company purchased 48,500 kilos of the direct material at a cost of $53,350. The actual direct labor cost was $18,473 and the actual variable overhead cost was $7,714. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials price variance for January is:

$4,875 U

$4,850 U is this correct?

$4,850 F

$4,875 F

Can someone check if these are correct answers i got are in bold!