Accounting Chapter 8 12 The kennel has provided the following data concerning the formulas

8-661

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:

8-662

8-663

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:

8-665

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:

8-667

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

8-669

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:

8-671

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:

8-673

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:

8-675

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:

8-677

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:

8-679

187.

Linscott 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 5,400 units, but its actual level of activity was 5,380 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:

Fixed element

per month

Variable

element per unit

Revenue

−

$36.60

Direct labor

$0

$5.30

Direct materials

0

11.30

Manufacturing overhead

42,800

1.90

Selling and administrative expenses

29,900

0.10

Total expenses

$72,700

$18.60

Actual results for July:

Revenue

$206,318

Direct labor

$29,814

Direct materials

$58,224

Manufacturing overhead

$51,982

Selling and administrative

expenses

$29,458

The selling and administrative expenses in the planning budget for July would be closest

to: