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177. Buonocore Clinic uses client-visits as its measure of activity. During August, the clinic
budgeted for 2,800 client-visits, but its actual level of activity was 2,770 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:
Fixed element
per month Variable element
per client-visit
Revenue − $46.20
Personnel expenses $31,800 $15.60
Medical supplies 1,800 6.10
Occupancy expenses 7,600 1.90
Administrative expenses 5,900 0.40
Total expenses $47,100 $24.00
Actual results for August:
Revenue $132,124
Personnel expenses $74,232
Medical supplies $18,697
Occupancy expenses $13,213
Administrative expenses $7,058
The spending variance for medical supplies in August would be closest to:
178. Juenemann Kennel uses tenant-days as its measure of activity; an animal housed in the
kennel for one day is counted as one tenant-day. During December, the kennel budgeted for
3,800 tenant-days, but its actual level of activity was 3,770 tenant-days. The kennel has provided
the following data concerning the formulas used in its budgeting and its actual results for
December:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $33.90
Wages and salaries $2,900 $7.60
Food and supplies 600 13.40
Facility expenses 9,000 4.00
Administrative expenses 7,500 0.30
Total expenses $20,000 $25.30
Actual results for December:
Revenue $132,193
Wages and salaries $32,662
Food and supplies $48,918
Facility expenses $23,040
Administrative expenses $8,931
The wages and salaries in the planning budget for December would be closest to:
179. Juenemann Kennel uses tenant-days as its measure of activity; an animal housed in the
kennel for one day is counted as one tenant-day. During December, the kennel budgeted for
3,800 tenant-days, but its actual level of activity was 3,770 tenant-days. The kennel has provided
the following data concerning the formulas used in its budgeting and its actual results for
December:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $33.90
Wages and salaries $2,900 $7.60
Food and supplies 600 13.40
Facility expenses 9,000 4.00
Administrative expenses 7,500 0.30
Total expenses $20,000 $25.30
Actual results for December:
Revenue $132,193
Wages and salaries $32,662
Food and supplies $48,918
Facility expenses $23,040
Administrative expenses $8,931
The facility expenses in the flexible budget for December would be closest to:
180. Juenemann Kennel uses tenant-days as its measure of activity; an animal housed in the
kennel for one day is counted as one tenant-day. During December, the kennel budgeted for
3,800 tenant-days, but its actual level of activity was 3,770 tenant-days. The kennel has provided
the following data concerning the formulas used in its budgeting and its actual results for
December:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $33.90
Wages and salaries $2,900 $7.60
Food and supplies 600 13.40
Facility expenses 9,000 4.00
Administrative expenses 7,500 0.30
Total expenses $20,000 $25.30
Actual results for December:
Revenue $132,193
Wages and salaries $32,662
Food and supplies $48,918
Facility expenses $23,040
Administrative expenses $8,931
The spending variance for facility expenses in December would be closest to:
181. Nicolini Kennel uses tenant-days as its measure of activity; an animal housed in the
kennel for one day is counted as one tenant-day. During October, the kennel budgeted for 2,200
tenant-days, but its actual level of activity was 2,250 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for October:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $35.40
Wages and salaries $2,900 $7.40
Food and supplies 1,000 11.90
Facility expenses 8,800 2.70
Administrative expenses 7,400 0.20
Total expenses $20,100 $22.20
Actual results for October:
Revenue $76,370
Wages and salaries $18,600
Food and supplies $27,175
Facility expenses $15,555
Administrative expenses $7,810
The administrative expenses in the planning budget for October would be closest to:
182. Nicolini Kennel uses tenant-days as its measure of activity; an animal housed in the
kennel for one day is counted as one tenant-day. During October, the kennel budgeted for 2,200
tenant-days, but its actual level of activity was 2,250 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for October:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $35.40
Wages and salaries $2,900 $7.40
Food and supplies 1,000 11.90
Facility expenses 8,800 2.70
Administrative expenses 7,400 0.20
Total expenses $20,100 $22.20
Actual results for October:
Revenue $76,370
Wages and salaries $18,600
Food and supplies $27,175
Facility expenses $15,555
Administrative expenses $7,810
The food and supplies in the flexible budget for October would be closest to:
183. Nicolini Kennel uses tenant-days as its measure of activity; an animal housed in the
kennel for one day is counted as one tenant-day. During October, the kennel budgeted for 2,200
tenant-days, but its actual level of activity was 2,250 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for October:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $35.40
Wages and salaries $2,900 $7.40
Food and supplies 1,000 11.90
Facility expenses 8,800 2.70
Administrative expenses 7,400 0.20
Total expenses $20,100 $22.20
Actual results for October:
Revenue $76,370
Wages and salaries $18,600
Food and supplies $27,175
Facility expenses $15,555
Administrative expenses $7,810
The spending variance for food and supplies in October would be closest to:
184. Federick Clinic uses client-visits as its measure of activity. During October, the clinic
budgeted for 3,000 client-visits, but its actual level of activity was 3,040 client-visits. The clinic
has provided the following data concerning the formulas used in its budgeting and its actual
results for October:
Data used in budgeting:
Fixed element
per month Variable element
per client-visit
Revenue − $51.20
Personnel expenses $36,600 $18.10
Medical supplies 1,000 6.80
Occupancy expenses 12,100 1.70
Administrative expenses 4,800 0.20
Total expenses $54,500 $26.80
Actual results for October:
Revenue $158,578
Personnel expenses $87,314
Medical supplies $21,452
Occupancy expenses $18,048
Administrative expenses $5,248
The personnel expenses in the planning budget for October would be closest to:
185. Federick Clinic uses client-visits as its measure of activity. During October, the clinic
budgeted for 3,000 client-visits, but its actual level of activity was 3,040 client-visits. The clinic
has provided the following data concerning the formulas used in its budgeting and its actual
results for October:
Data used in budgeting:
Fixed element
per month Variable element
per client-visit
Revenue − $51.20
Personnel expenses $36,600 $18.10
Medical supplies 1,000 6.80
Occupancy expenses 12,100 1.70
Administrative expenses 4,800 0.20
Total expenses $54,500 $26.80
Actual results for October:
Revenue $158,578
Personnel expenses $87,314
Medical supplies $21,452
Occupancy expenses $18,048
Administrative expenses $5,248
The occupancy expenses in the flexible budget for October would be closest to:
186. Federick Clinic uses client-visits as its measure of activity. During October, the clinic
budgeted for 3,000 client-visits, but its actual level of activity was 3,040 client-visits. The clinic
has provided the following data concerning the formulas used in its budgeting and its actual
results for October:
Data used in budgeting:
Fixed element
per month Variable element
per client-visit
Revenue − $51.20
Personnel expenses $36,600 $18.10
Medical supplies 1,000 6.80
Occupancy expenses 12,100 1.70
Administrative expenses 4,800 0.20
Total expenses $54,500 $26.80
Actual results for October:
Revenue $158,578
Personnel expenses $87,314
Medical supplies $21,452
Occupancy expenses $18,048
Administrative expenses $5,248
The spending variance for occupancy expenses in October would be closest to:
