8-521
99.
Vanderhyde 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
3,300 tenant-days, but its actual level of activity was 3,340 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
−
$36.00
Wages and
salaries
$3,500
$7.20
Food and
supplies
1,500
13.30
Facility expenses
9,500
4.70
Administrative
expenses
6,800
0.40
Total expenses
$21,300
$25.60
Actual results for May:
Revenue
$124,830
Wages and salaries
$28,818
Foods and supplies
$44,652
Facility expenses
$24,218
Administrative expenses
$7,886
The net operating income in the planning budget for May would be closest to:
8-522
8-523
100.
Zelenka Clinic uses client-visits as its measure of activity. During June, the clinic budgeted
for 2,700 client-visits, but its actual level of activity was 2,710 client-visits. The clinic has
provided the following data concerning the formulas to be used in its budgeting for June:
Fixed
element
per
month
Variable
element
per
client-visit
Revenue
–
$47.80
Personnel
expenses
$32,300
$15.50
Medical
supplies
1,700
6.20
Occupancy
expenses
10,800
1.40
Administrative
expenses
5,400
0.10
Total expenses
$50,200
$23.20
The administrative expenses in the planning budget for June would be closest to:
8-524
8-525
101.
Zelenka Clinic uses client-visits as its measure of activity. During June, the clinic budgeted
for 2,700 client-visits, but its actual level of activity was 2,710 client-visits. The clinic has
provided the following data concerning the formulas to be used in its budgeting for June:
Fixed element
per month
Variable
element per
client-visit
Revenue
−
$47.80
Personnel expenses
$32,300
$15.50
Medical supplies
1,700
6.20
Occupancy expenses
10,800
1.40
Administrative expenses
5,400
0.10
Total expenses
$50,200
$23.20
Revenue per client-visit
Total fixed expense
$50,200
The net operating income in the planning budget for June would be closest to:
102.
Zelenka Clinic uses client-visits as its measure of activity. During June, the clinic budgeted
for 2,700 client-visits, but its actual level of activity was 2,710 client-visits. The clinic has
provided the following data concerning the formulas to be used in its budgeting for June:
Fixed element
per month
Variable
element per
client-visit
Revenue
−
$47.80
Personnel expenses
$32,300
$15.50
Medical supplies
1,700
6.20
Occupancy expenses
10,800
1.40
Administrative expenses
5,400
0.10
Total expenses
$50,200
$23.20
The medical supplies in the flexible budget for June would be closest to:
8-527
8-528
103.
Gandrud 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 June, the kennel budgeted for
2,600 tenant-days, but its actual level of activity was 2,580 tenant-days. The kennel has
provided the following data concerning the formulas to be used in its budgeting:
Fixed
element
per
month
Variable
element
per
tenant-
day
Revenue
−
$37.10
Wages and
salaries
$3,400
$7.30
Food and
supplies
1,200
14.00
Facility expenses
9,600
2.60
Administrative
expenses
7,700
0.30
Total expenses
$21,900
$24.20
The food and supplies in the flexible budget for June would be closest to:
8-529
8-530
104.
Gandrud 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 June, the kennel budgeted for
2,600 tenant-days, but its actual level of activity was 2,580 tenant-days. The kennel has
provided the following data concerning the formulas to be used in its budgeting:
Fixed
element
per
month
Variable
element
per
tenant-
day
Revenue
−
$37.10
Wages and
salaries
$3,400
$7.30
Food and
supplies
1,200
14.00
Facility expenses
9,600
2.60
Administrative
expenses
7,700
0.30
Total expenses
$21,900
$24.20
The facility expenses in the flexible budget for June would be closest to:
8-531
8-532
105.
Gandrud 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 June, the kennel budgeted for
2,600 tenant-days, but its actual level of activity was 2,580 tenant-days. The kennel has
provided the following data concerning the formulas to be used in its budgeting:
Fixed
element
per
month
Variable
element
per
tenant-
day
Revenue
−
$37.10
Wages and
salaries
$3,400
$7.30
Food and
supplies
1,200
14.00
Facility expenses
9,600
2.60
Administrative
expenses
7,700
0.30
Total expenses
$21,900
$24.20
Total variable expense per
tenant-day
The net operating income in the flexible budget for June would be closest to:
8-533
8-534
106.
Labombard Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 3,600 client-visits, but its actual level of activity was 3,650 client-visits. The
clinic 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
client-
visit
Revenue
−
$23.60
Personnel
expenses
$26,100
$5.90
Medical supplies
800
4.00
Occupancy
expenses
6,300
1.00
Administrative
expenses
4,000
0.20
Total expenses
$37,200
$11.10
Actual results for February:
Revenue
$84,290
Personnel expenses
$47,075
Medical supplies
$14,700
Occupancy expenses
$10,110
Administrative expenses
$4,920
The personnel expenses in the planning budget for February would be closest to:
8-535
8-536
107.
Labombard Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 3,600 client-visits, but its actual level of activity was 3,650 client-visits. The
clinic 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
client-
visit
Revenue
−
$23.60
Personnel
expenses
$26,100
$5.90
Medical supplies
800
4.00
Occupancy
expenses
6,300
1.00
Administrative
expenses
4,000
0.20
Total expenses
$37,200
$11.10
Actual results for February:
Revenue
$84,290
Personnel expenses
$47,075
Medical supplies
$14,700
Occupancy expenses
$10,110
Administrative expenses
$4,920
The administrative expenses in the planning budget for February would be closest to:
8-537
8-538
108.
Labombard Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 3,600 client-visits, but its actual level of activity was 3,650 client-visits. The
clinic 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
client-
visit
Revenue
−
$23.60
Personnel
expenses
$26,100
$5.90
Medical supplies
800
4.00
Occupancy
expenses
6,300
1.00
Administrative
expenses
4,000
0.20
Total expenses
$37,200
$11.10
Actual results for February:
Revenue
$84,290
Personnel expenses
$47,075
Medical supplies
$14,700
Occupancy expenses
$10,110
Administrative expenses
$4,920
The net operating income in the planning budget for February would be closest to:
8-539
109.
Zenon 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 July, the kennel budgeted for 3,300
tenant-days, but its actual level of activity was 3,260 tenant-days. The kennel 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 tenant-
day
Revenue
–
$27.60
Wages and salaries
$3,400
$5.10
Food and supplies
1,000
8.20
Facility expenses
8,600
4.90
Administrative
expenses
7,000
0.40
Total expenses
$20,000
$18.60
Actual results for July:
Revenue
$87,446
Wages and salaries
$19,796
Food and supplies
$27,262
Facility expenses
$25,004
Administrative expenses
$8,704