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126. Dancause Corporation manufactures and sells a single product. The company uses units
as the measure of activity in its budgets and performance reports. During October, the company
budgeted for 5,100 units, but its actual level of activity was 5,090 units. The company has
provided the following data concerning the formulas to be used in its budgeting:
Fixed element
per month Variable
element per unit
Revenue − $39.20
Direct labor $0 $5.40
Direct materials 0 13.20
Manufacturing overhead 45,800 1.70
Selling and administrative expenses 22,800 0.50
Total expenses $68,600 $20.80
The net operating income in the flexible budget for October would be closest to:
127. Nicolaysen 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 5,700 units, but its actual level of activity was 5,690 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 − $36.80
Direct labor $0 $3.70
Direct materials 0 17.80
Manufacturing overhead 30,500 1.20
Selling and administrative expenses 26,800 0.30
Total expenses $57,300 $23.00
Actual results for February:
Revenue $207,302
Direct labor $21,093
Direct materials $104,952
Manufacturing overhead $37,888
Selling and administrative expenses $29,787
The direct labor in the planning budget for February would be closest to:
128. Nicolaysen 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 5,700 units, but its actual level of activity was 5,690 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 - $36.80
Direct labor $0 $3.70
Direct materials 0 17.80
Manufacturing overhead 30,500 1.20
Selling and administrative expenses 26,800 0.30
Total expenses $57,300 $23.00
Actual results for February:
Revenue $207,302
Direct labor $21,093
Direct materials $104,952
Manufacturing overhead $37,888
Selling and administrative expenses $29,787
The selling and administrative expenses in the planning budget for February would be closest to:
129. Nicolaysen 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 5,700 units, but its actual level of activity was 5,690 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 - $36.80
Direct labor $0 $3.70
Direct materials 0 17.80
Manufacturing overhead 30,500 1.20
Selling and administrative expenses 26,800 0.30
Total expenses $57,300 $23.00
Actual results for February:
Revenue $207,302
Direct labor $21,093
Direct materials $104,952
Manufacturing overhead $37,888
Selling and administrative expenses $29,787
The net operating income in the planning budget for February would be closest to:
130. Lehnertz 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 7,100 units, but its actual level of activity was 7,150 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 - $27.70
Direct labor $0 $4.10
Direct materials 0 10.80
Manufacturing overhead 34,000 1.20
Selling and administrative expenses 21,800 0.70
Total expenses $55,800 $16.80
Actual results for February:
Revenue $205,485
Direct labor $29,365
Direct materials $74,980
Manufacturing overhead $43,020
Selling and administrative expenses $27,505
The direct materials in the flexible budget for February would be closest to:
131. Lehnertz 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 7,100 units, but its actual level of activity was 7,150 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 - $27.70
Direct labor $0 $4.10
Direct materials 0 10.80
Manufacturing overhead 34,000 1.20
Selling and administrative expenses 21,800 0.70
Total expenses $55,800 $16.80
Actual results for February:
Revenue $205,485
Direct labor $29,365
Direct materials $74,980
Manufacturing overhead $43,020
Selling and administrative expenses $27,505
The manufacturing overhead in the flexible budget for February would be closest to:
132. Lehnertz 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 7,100 units, but its actual level of activity was 7,150 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 - $27.70
Direct labor $0 $4.10
Direct materials 0 10.80
Manufacturing overhead 34,000 1.20
Selling and administrative expenses 21,800 0.70
Total expenses $55,800 $16.80
Actual results for February:
Revenue $205,485
Direct labor $29,365
Direct materials $74,980
Manufacturing overhead $43,020
Selling and administrative expenses $27,505
The net operating income in the flexible budget for February would be closest to:
133. Hepburn Clinic uses client-visits as its measure of activity. During July, the clinic
budgeted for 3,200 client-visits, but its actual level of activity was 3,180 client-visits. The clinic
has provided the following data concerning the formulas to be used in its budgeting for July:
Fixed element
per month Variable element per client-visit
Revenue − $45.60
Personnel expenses $37,300
$13.30
Medical supplies 1,100 8.50
Occupancy expenses 9,800
2.40
Administrative expenses 4,100
0.10
Total expenses $52,300 $24.30
The personnel expenses in the planning budget for July would be closest to:
134. Hepburn Clinic uses client-visits as its measure of activity. During July, the clinic
budgeted for 3,200 client-visits, but its actual level of activity was 3,180 client-visits. The clinic
has provided the following data concerning the formulas to be used in its budgeting for July:
Fixed element
per month Variable
element per
client-visit
Revenue - $45.60
Personnel expenses $37,300 $13.30
Medical supplies 1,100 8.50
Occupancy expenses 9,800 2.40
Administrative expenses 4,100 0.10
Total expenses $52,300 $24.30
The administrative expenses in the planning budget for July would be closest to:
135. Hepburn Clinic uses client-visits as its measure of activity. During July, the clinic
budgeted for 3,200 client-visits, but its actual level of activity was 3,180 client-visits. The clinic
has provided the following data concerning the formulas to be used in its budgeting for July:
Fixed element
per month Variable
element per
client-visit
Revenue - $45.60
Personnel expenses $37,300 $13.30
Medical supplies 1,100 8.50
Occupancy expenses 9,800 2.40
Administrative expenses 4,100 0.10
Total expenses $52,300 $24.30
The net operating income in the planning budget for July would be closest to:
136. Leaphart 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 2,800
tenant-days, but its actual level of activity was 2,840 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 - $31.10
Wages and salaries $3,600 $5.40
Food and supplies 700 12.40
Facility expenses 9,100 2.00
Administrative expenses 6,200 0.40
Total expenses $19,600 $20.20
The wages and salaries in the planning budget for May would be closest to:
137. Leaphart 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 2,800
tenant-days, but its actual level of activity was 2,840 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 − $31.10
Wages and salaries $3,600 $5.40
Food and supplies 700 12.40
Facility expenses 9,100 2.00
Administrative expenses 6,200 0.40
Total expenses $19,600 $20.20
The administrative expenses in the planning budget for May would be closest to:
