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144. The spending variance for direct materials in January would be closest to:
10-122
Wohner Corporation manufactures and sells a single product. The company uses units as the
measure of activity in its budgets and performance reports. During August, the company budgeted
for 5,000 units, but its actual level of activity was 5,050 units. The company has provided the
following data concerning the formulas used in its budgeting and its actual results for August:
Data used in budgeting:
Actual results for August:
145. The net operating income in the planning budget for August would be closest to:
146. The net operating income in the flexible budget for August would be closest to:
147. The activity variance for net operating income in August would be closest to:
148. The overall revenue and spending variance (i.e., the variance for net operating income in
the revenue and spending variance column on the flexible budget performance report) for August
would be closest to:
10-127
Mouton Corporation manufactures and sells a single product. The company uses units as
the measure of activity in its budgets and performance reports. During July, the company
budgeted for 7,300 units, but its actual level of activity was 7,350 units. The company has
provided the following data concerning the formulas used in its budgeting and its actual results
for July:
Data used in budgeting:
Actual results for July:
149. The direct labor in the planning budget for July would be closest to:
150. The manufacturing overhead in the flexible budget for July would be closest to:
151. The activity variance for selling and administrative expenses in July would be closest to:
152. The spending variance for manufacturing overhead in July would be closest to:
10-130
Figliola Corporation manufactures and sells a single product. The company uses units as
the measure of activity in its budgets and performance reports. During October, the company
budgeted for 6,700 units, but its actual level of activity was 6,680 units. The company has
provided the following data concerning the formulas used in its budgeting and its actual results
for October:
Data used in budgeting:
Actual results for October:
153. The selling and administrative expenses in the planning budget for October would be
closest to:
154. The direct materials in the flexible budget for October would be closest to:
155. The activity variance for direct labor in October would be closest to:
10-133
156. The spending variance for direct materials in October would be closest to:
Karmazyn Hospital bases its budgets on patient-visits. The hospital's static budget for
October appears below:
157. The total variable cost at the activity level of 9,000 patient-visits per month should be:
158. The total fixed cost at the activity level of 9,300 patient-visits per month should be:
159. The total cost at the activity level of 9,200 patient-visits per month should be:
Yewston Hotel bases its budgets on guest-days. The hotel's static budget for April appears
below:
160. The total variable cost at the activity level of 3,200 guest-days per month should be:
161. The total fixed cost at the activity level of 3,400 guest-days per month should be:
162. The total cost at the activity level of 3,300 guest-days per month should be:
10-138
Mock Clinic uses client-visits as its measure of activity. During August, the clinic budgeted
for 3,100 client-visits, but its actual level of activity was 3,150 client-visits. The clinic has provided
the following data concerning the formulas used in its budgeting and its actual results for August:
Data used in budgeting:
Actual results for August:
163. The personnel expenses in the planning budget for August would be closest to:
164. The administrative expenses in the planning budget for August would be closest to:
165. The net operating income in the planning budget for August would be closest to:
