197. Perla 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 March, the kennel budgeted for 2,200 tenant–
days, but its actual level of activity was 2,160 tenant-days. The kennel has provided the following
data concerning the formulas used in its budgeting and its actual results for March:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $32.60
Wages and salaries $2,800 $7.30
Food and supplies 900 8.20
Facility expenses 9,000 4.80
Administrative expenses 6,200 0.20
Total expenses $18,900 $20.50
Actual results for March:
Revenue $69,996
Wages and salaries $18,408
Food and supplies $19,092
Facility expenses $18,498
Administrative expenses $6,652
The food and supplies in the flexible budget for March would be closest to:
198. Perla 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 March, the kennel budgeted for 2,200 tenant–
days, but its actual level of activity was 2,160 tenant-days. The kennel has provided the following
data concerning the formulas used in its budgeting and its actual results for March:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $32.60
Wages and salaries $2,800 $7.30
Food and supplies 900 8.20
Facility expenses 9,000 4.80
Administrative expenses 6,200 0.20
Total expenses $18,900 $20.50
Actual results for March:
Revenue $69,996
Wages and salaries $18,408
Food and supplies $19,092
Facility expenses $18,498
Administrative expenses $6,652
The revenue variance for March would be closest to:
199. Perla 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 March, the kennel budgeted for 2,200 tenant-
days, but its actual level of activity was 2,160 tenant-days. The kennel has provided the following
data concerning the formulas used in its budgeting and its actual results for March:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $32.60
Wages and salaries $2,800 $7.30
Food and supplies 900 8.20
Facility expenses 9,000 4.80
Administrative expenses 6,200 0.20
Total expenses $18,900 $20.50
Actual results for March:
Revenue $69,996
Wages and salaries $18,408
Food and supplies $19,092
Facility expenses $18,498
Administrative expenses $6,652
The spending variance for food and supplies in March would be closest to:
200. Miao Clinic uses client-visits as its measure of activity. During July, the clinic budgeted
for 3,000 client-visits, but its actual level of activity was 2,980 client-visits. The clinic 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
client-visit
Revenue − $39.80
Personnel expenses $26,500 $12.30
Medical supplies 1,400 8.20
Occupancy expenses 8,200 1.00
Administrative expenses 5,300 0.40
Total expenses $41,400 $21.90
Actual results for July:
Revenue $114,494
Personnel expenses $60,564
Medical supplies $26,936
Occupancy expenses $10,980
Administrative expenses $6,192
The administrative expenses in the planning budget for July would be closest to:
201. Miao Clinic uses client-visits as its measure of activity. During July, the clinic budgeted
for 3,000 client-visits, but its actual level of activity was 2,980 client-visits. The clinic 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
client-visit
Revenue − $39.80
Personnel expenses $26,500 $12.30
Medical supplies 1,400 8.20
Occupancy expenses 8,200 1.00
Administrative expenses 5,300 0.40
Total expenses $41,400 $21.90
Actual results for July:
Revenue $114,494
Personnel expenses $60,564
Medical supplies $26,936
Occupancy expenses $10,980
Administrative expenses $6,192
The occupancy expenses in the flexible budget for July would be closest to:
202. Miao Clinic uses client-visits as its measure of activity. During July, the clinic budgeted
for 3,000 client-visits, but its actual level of activity was 2,980 client-visits. The clinic 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
client-visit
Revenue − $39.80
Personnel expenses $26,500 $12.30
Medical supplies 1,400 8.20
Occupancy expenses 8,200 1.00
Administrative expenses 5,300 0.40
Total expenses $41,400 $21.90
Actual results for July:
Revenue $114,494
Personnel expenses $60,564
Medical supplies $26,936
Occupancy expenses $10,980
Administrative expenses $6,192
The spending variance for medical supplies in July would be closest to:
203. Kari 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 May, the kennel budgeted for 3,200 tenant-
days, but its actual level of activity was 3,230 tenant-days. The kennel has provided the following
data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $26.30
Wages and salaries $3,000 $5.80
Food and supplies 700 8.10
Facility expenses 8,500 3.50
Administrative expenses 7,000 0.30
Total expenses $19,200 $17.70
Actual results for May:
Revenue $84,909
Wages and salaries $21,744
Food and supplies $26,323
Facility expenses $20,585
Administrative expenses $7,879
The administrative expenses in the planning budget for May would be closest to:
204. Kari 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 May, the kennel budgeted for 3,200 tenant-
days, but its actual level of activity was 3,230 tenant-days. The kennel has provided the following
data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $26.30
Wages and salaries $3,000 $5.80
Food and supplies 700 8.10
Facility expenses 8,500 3.50
Administrative expenses 7,000 0.30
Total expenses $19,200 $17.70
Actual results for May:
Revenue $84,909
Wages and salaries $21,744
Food and supplies $26,323
Facility expenses $20,585
Administrative expenses $7,879
The facility expenses in the flexible budget for May would be closest to:
205. Kari 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 May, the kennel budgeted for 3,200 tenant-
days, but its actual level of activity was 3,230 tenant-days. The kennel has provided the following
data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $26.30
Wages and salaries $3,000 $5.80
Food and supplies 700 8.10
Facility expenses 8,500 3.50
Administrative expenses 7,000 0.30
Total expenses $19,200 $17.70
Actual results for May:
Revenue $84,909
Wages and salaries $21,744
Food and supplies $26,323
Facility expenses $20,585
Administrative expenses $7,879
The spending variance for food and supplies in May would be closest to:
206. Wesolick Clinic uses client-visits as its measure of activity. During August, the clinic
budgeted for 2,900 client-visits, but its actual level of activity was 2,870 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 − $40.50
Personnel expenses $30,900 $12.80
Medical supplies 1,400 5.60
Occupancy expenses 7,500 2.00
Administrative expenses 6,300 0.20
Total expenses $46,100 $20.60
Actual results for August:
Revenue $120,375
Personnel expenses $65,916
Medical supplies $16,872
Occupancy expenses $13,200
Administrative expenses $6,974
The administrative expenses in the planning budget for August would be closest to: