207. 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 medical supplies in the flexible budget for August would be closest to:
208. 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 spending variance for medical supplies in August would be closest to:
209. Coderre 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 7,800 units, but its actual level of activity was 7,780 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 − $29.70
Direct labor $0 $6.80
Direct materials 0 8.90
Manufacturing overhead 49,300 1.30
Selling and administrative expenses 26,300 0.10
Total expenses $75,600 $17.10
Actual results for July:
Revenue $224,996
Direct labor $52,274
Direct materials $69,312
Manufacturing overhead $57,794
Selling and administrative expenses $27,588
The direct labor in the planning budget for July would be closest to:
210. Coderre 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 7,800 units, but its actual level of activity was 7,780 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 − $29.70
Direct labor $0 $6.80
Direct materials 0 8.90
Manufacturing overhead 49,300 1.30
Selling and administrative expenses 26,300 0.10
Total expenses $75,600 $17.10
Actual results for July:
Revenue $224,996
Direct labor $52,274
Direct materials $69,312
Manufacturing overhead $57,794
Selling and administrative expenses $27,588
The direct materials in the flexible budget for July would be closest to:
211. Coderre 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 7,800 units, but its actual level of activity was 7,780 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 − $29.70
Direct labor $0 $6.80
Direct materials 0 8.90
Manufacturing overhead 49,300 1.30
Selling and administrative expenses 26,300 0.10
Total expenses $75,600 $17.10
Actual results for July:
Revenue $224,996
Direct labor $52,274
Direct materials $69,312
Manufacturing overhead $57,794
Selling and administrative expenses $27,588
The revenue variance for July would be closest to:
212. Coderre 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 7,800 units, but its actual level of activity was 7,780 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 − $29.70
Direct labor $0 $6.80
Direct materials 0 8.90
Manufacturing overhead 49,300 1.30
Selling and administrative expenses 26,300 0.10
Total expenses $75,600 $17.10
Actual results for July:
Revenue $224,996
Direct labor $52,274
Direct materials $69,312
Manufacturing overhead $57,794
Selling and administrative expenses $27,588
The spending variance for direct materials in July would be closest to:
213. Zike Corporation’s static planning budget for October appears below. The company bases
its budgets on machine-hours.
Budgeted number of machine-hours 5,700
Supplies (@ $2.30 per machine-hour) $13,110
Power (@ $8.00 per machine-hour) 45,600
Salaries 15,390
Equipment depreciation 62,700
Total $136,800
In October, the actual number of machine-hours was 6,000, the actual supplies cost was
$14,740, the actual power cost was $49,170, the actual salaries cost was $15,390, and the actual
equipment depreciation was $63,670.
The spending variance for supplies cost in the performance report for the month should be:
214. Zike Corporation’s static planning budget for October appears below. The company bases
its budgets on machine-hours.
Budgeted number of machine-hours 5,700
Supplies (@ $2.30 per machine-hour) $13,110
Power (@ $8.00 per machine-hour) 45,600
Salaries 15,390
Equipment depreciation 62,700
Total $136,800
In October, the actual number of machine-hours was 6,000, the actual supplies cost was
$14,740, the actual power cost was $49,170, the actual salaries cost was $15,390, and the actual
equipment depreciation was $63,670.
The spending variance for power cost in the performance report for the month should be:
215. Zike Corporation’s static planning budget for October appears below. The company bases
its budgets on machine-hours.
Budgeted number of machine-hours 5,700
Supplies (@ $2.30 per machine-hour) $13,110
Power (@ $8.00 per machine-hour) 45,600
Salaries 15,390
Equipment depreciation 62,700
Total $136,800
In October, the actual number of machine-hours was 6,000, the actual supplies cost was
$14,740, the actual power cost was $49,170, the actual salaries cost was $15,390, and the actual
equipment depreciation was $63,670.
The spending variance for equipment depreciation in the performance report for the month
should be:
216. Smithj 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 February, the kennel budgeted for 3,500
tenant-days, but its actual level of activity was 3,490 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for February:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $27.80
Wages and salaries $2,000 $5.10
Food and supplies 1,100 9.10
Facility expenses 9,200 4.70
Administrative expenses 7,600 0.40
Total expenses $19,900 $19.30
Actual results for February:
Revenue $96,382
Wages and salaries $19,529
Food and supplies $33,899
Facility expenses $25,203
Administrative expenses $8,956
The revenue variance for February would be closest to: