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:
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
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:
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:
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:
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
The net operating income in the flexible budget for June would be closest to:
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:
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:
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:
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
110. 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
The facility expenses in the flexible budget for July would be closest to:
8-98
111. 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
The net operating income in the flexible budget for July would be closest to:
112. Prater Corporation manufactures and sells a single product. The company uses units as
the measure of activity in its budgets and performance reports. During February, 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 February:
Data used in budgeting:
Fixed element
per month Variable
element per unit
Revenue − $31.10
Direct labor $0 $3.30
Direct materials 0 9.00
Manufacturing overhead 44,600 1.80
Selling and administrative expenses 26,700 0.10
Total expenses $71,300 $14.20
Actual results for February:
Revenue $169,648
Direct labor $18,164
Direct materials $50,810
Manufacturing overhead $53,734
Selling and administrative expenses $28,278
The direct labor in the planning budget for February would be closest to: