8-601
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:
8-602
8-603
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:
8-605
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:
8-607
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:
8-608
8-609
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:
8-610
8-611
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
Total variable expense per
tenant-day
The net operating income in the planning budget for February would be closest to:
8-612
8-613
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:
8-614
8-615
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:
8-616
8-617
149.
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 facility expenses in the flexible budget for June would be closest to:
8-618
8-619
150.
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 net operating income in the flexible budget for June would be closest to:
8-620