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138. 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 net operating income in the planning budget for May would be closest to:
139. Chirico Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 2,500 client-visits, but its actual level of activity was 2,550 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 − $52.30
Personnel expenses $29,600 $15.50
Medical supplies 1,300 9.10
Occupancy expenses 8,200 2.50
Administrative expenses 6,000 0.40
Total expenses $45,100 $27.50
Actual results for February:
Revenue $138,875
Personnel expenses $70,015
Medical supplies $24,335
Occupancy expenses $14,655
Administrative expenses $6,880
The personnel expenses in the planning budget for February would be closest to:
140. Chirico Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 2,500 client-visits, but its actual level of activity was 2,550 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 − $52.30
Personnel expenses $29,600 $15.50
Medical supplies 1,300 9.10
Occupancy expenses 8,200 2.50
Administrative expenses 6,000 0.40
Total expenses $45,100 $27.50
Actual results for February:
Revenue $138,875
Personnel expenses $70,015
Medical supplies $24,335
Occupancy expenses $14,655
Administrative expenses $6,880
The occupancy expenses in the flexible budget for February would be closest to:
141. Chirico Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 2,500 client-visits, but its actual level of activity was 2,550 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 − $52.30
Personnel expenses $29,600 $15.50
Medical supplies 1,300 9.10
Occupancy expenses 8,200 2.50
Administrative expenses 6,000 0.40
Total expenses $45,100 $27.50
Actual results for February:
Revenue $138,875
Personnel expenses $70,015
Medical supplies $24,335
Occupancy expenses $14,655
Administrative expenses $6,880
The net operating income in the flexible budget for February would be closest to:
142. Jiminian Clinic uses client-visits as its measure of activity. During March, the clinic
budgeted for 3,700 client-visits, but its actual level of activity was 3,660 client-visits. The clinic
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
client-visit
Revenue − $31.00
Personnel expenses $35,700 $8.10
Medical supplies 1,800 4.50
Occupancy expenses 8,800 1.10
Administrative expenses 3,900 0.40
Total expenses $50,200 $14.10
Actual results for March:
Revenue $115,860
Personnel expenses $66,226
Medical supplies $18,810
Occupancy expenses $12,356
Administrative expenses $5,224
The medical supplies in the flexible budget for March would be closest to:
143. Jiminian Clinic uses client-visits as its measure of activity. During March, the clinic
budgeted for 3,700 client-visits, but its actual level of activity was 3,660 client-visits. The clinic
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
client-visit
Revenue − $31.00
Personnel expenses $35,700 $8.10
Medical supplies 1,800 4.50
Occupancy expenses 8,800 1.10
Administrative expenses 3,900 0.40
Total expenses $50,200 $14.10
Actual results for March:
Revenue $115,860
Personnel expenses $66,226
Medical supplies $18,810
Occupancy expenses $12,356
Administrative expenses $5,224
The occupancy expenses in the flexible budget for March would be closest to:
144. Jiminian Clinic uses client-visits as its measure of activity. During March, the clinic
budgeted for 3,700 client-visits, but its actual level of activity was 3,660 client-visits. The clinic
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
client-visit
Revenue − $31.00
Personnel expenses $35,700 $8.10
Medical supplies 1,800 4.50
Occupancy expenses 8,800 1.10
Administrative expenses 3,900 0.40
Total expenses $50,200 $14.10
Actual results for March:
Revenue $115,860
Personnel expenses $66,226
Medical supplies $18,810
Occupancy expenses $12,356
Administrative expenses $5,224
The net operating income in the flexible budget for March would be closest to:
145. Wales 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 2,700 tenant-
days, but its actual level of activity was 2,730 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 − $31.70
Wages and salaries $2,100 $7.70
Food and supplies 900 11.20
Facility expenses 8,500 2.70
Administrative expenses 6,700 0.10
Total expenses $18,200 $21.70
The administrative expenses in the planning budget for February would be closest to:
146. Wales 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 2,700 tenant-
days, but its actual level of activity was 2,730 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 − $31.70
Wages and salaries $2,100 $7.70
Food and supplies 900 11.20
Facility expenses 8,500 2.70
Administrative expenses 6,700 0.10
Total expenses $18,200 $21.70
The net operating income in the planning budget for February would be closest to:
147. Wales 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 2,700 tenant-
days, but its actual level of activity was 2,730 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 − $31.70
Wages and salaries $2,100 $7.70
Food and supplies 900 11.20
Facility expenses 8,500 2.70
Administrative expenses 6,700 0.10
Total expenses $18,200 $21.70
The food and supplies in the flexible budget for February would be closest to:
148. Ordway 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 2,100
tenant-days, but its actual level of activity was 2,070 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for June:
Data used in budgeting:
Fixed element
per month Variable
element per
tenant-day
Revenue − $35.40
Wages and salaries $3,200 $6.80
Food and supplies 500 9.90
Facility expenses 9,300 4.80
Administrative expenses 6,200 0.20
Total expenses $19,200 $21.70
Actual results for June:
Revenue $73,868
Wages and salaries $17,116
Food and supplies $21,883
Facility expenses $19,656
Administrative expenses $6,624
The wages and salaries in the planning budget for June would be closest to:
