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104) Hubbard 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 January, the kennel budgeted for 2,100 tenant-
days, but its actual level of activity was 2,060 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for January:
Data used in budgeting:
Fixed Element
per Month
Variable element
per tenant-day
Revenue
-
$
31.10
Wages and salaries
$
2,300
$
7.20
Food and supplies
1,000
8.10
Facility expenses
9,500
2.70
Administrative expenses
7,000
0.30
Total expenses
$
19,800
$
18.30
Actual results for January:
Revenue
$
63,606
Wages and salaries
$
17,282
Food and supplies
$
18,346
Facility expenses
$
14,432
Administrative expenses
$
7,408
The facility expenses in the flexible budget for January would be closest to:
A) $14,157
B) $14,712
C) $15,170
D) $15,062
82
105) Hubbard 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 January, the kennel budgeted for 2,100 tenant-
days, but its actual level of activity was 2,060 tenant-days. The kennel has provided the
following data concerning the formulas used in its budgeting and its actual results for January:
Data used in budgeting:
Fixed Element
per Month
Variable element
per tenant-day
Revenue
-
$
31.10
Wages and salaries
$
2,300
$
7.20
Food and supplies
1,000
8.10
Facility expenses
9,500
2.70
Administrative expenses
7,000
0.30
Total expenses
$
19,800
$
18.30
Actual results for January:
Revenue
$
63,606
Wages and salaries
$
17,282
Food and supplies
$
18,346
Facility expenses
$
14,432
Administrative expenses
$
7,408
The net operating income in the flexible budget for January would be closest to:
A) $6,568
B) $6,021
C) $6,257
D) $7,080
106) Virgen 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 3,700 tenant-
days, but its actual level of activity was 3,690 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
-
$
26.40
Wages and salaries
$
2,500
$
6.10
Food and supplies
1,300
9.70
Facility expenses
8,600
2.60
Administrative expenses
6,800
0.40
Total expenses
$
19,200
$
18.80
Actual results for May:
Revenue
$
92,626
Wages and salaries
$
23,919
Food and supplies
$
37,833
Facility expenses
$
18,594
Administrative expenses
$
8,386
The wages and salaries in the planning budget for May would be closest to:
A) $25,070
B) $25,009
C) $23,919
D) $23,984
107) Virgen 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 3,700 tenant-
days, but its actual level of activity was 3,690 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
-
$
26.40
Wages and salaries
$
2,500
$
6.10
Food and supplies
1,300
9.70
Facility expenses
8,600
2.60
Administrative expenses
6,800
0.40
Total expenses
$
19,200
$
18.80
Actual results for May:
Revenue
$
92,626
Wages and salaries
$
23,919
Food and supplies
$
37,833
Facility expenses
$
18,594
Administrative expenses
$
8,386
The administrative expenses in the planning budget for May would be closest to:
A) $8,409
B) $8,386
C) $8,280
D) $8,276
108) Virgen 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 3,700 tenant-
days, but its actual level of activity was 3,690 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
-
$
26.40
Wages and salaries
$
2,500
$
6.10
Food and supplies
1,300
9.70
Facility expenses
8,600
2.60
Administrative expenses
6,800
0.40
Total expenses
$
19,200
$
18.80
Actual results for May:
Revenue
$
92,626
Wages and salaries
$
23,919
Food and supplies
$
37,833
Facility expenses
$
18,594
Administrative expenses
$
8,386
The net operating income in the planning budget for May would be closest to:
A) $3,905
B) $3,883
C) $8,844
D) $8,920
109) Duprey Clinic uses client-visits as its measure of activity. During January, the clinic
budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic
has provided the following data concerning the formulas used in its budgeting and its actual
results for January:
Data used in budgeting:
Fixed Element
per Month
Variable element
per client-visit
Revenue
-
$
58.40
Personnel expenses
$
33,500
$
18.00
Medical supplies
1,000
9.90
Occupancy expenses
9,300
2.20
Administrative expenses
5,300
0.40
Total expenses
$
49,100
$
30.50
Actual results for January:
Revenue
$
127,950
Personnel expenses
$
69,720
Medical supplies
$
23,125
Occupancy expenses
$
14,290
Administrative expenses
$
5,930
The personnel expenses in the planning budget for January would be closest to:
A) $73,100
B) $72,200
C) $69,720
D) $71,341
110) Duprey Clinic uses client-visits as its measure of activity. During January, the clinic
budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic
has provided the following data concerning the formulas used in its budgeting and its actual
results for January:
Data used in budgeting:
Fixed Element
per Month
Variable element
per client-visit
Revenue
-
$
58.40
Personnel expenses
$
33,500
$
18.00
Medical supplies
1,000
9.90
Occupancy expenses
9,300
2.20
Administrative expenses
5,300
0.40
Total expenses
$
49,100
$
30.50
Actual results for January:
Revenue
$
127,950
Personnel expenses
$
69,720
Medical supplies
$
23,125
Occupancy expenses
$
14,290
Administrative expenses
$
5,930
The administrative expenses in the planning budget for January would be closest to:
A) $6,160
B) $6,068
C) $5,930
D) $6,180
111) Duprey Clinic uses client-visits as its measure of activity. During January, the clinic
budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic
has provided the following data concerning the formulas used in its budgeting and its actual
results for January:
Data used in budgeting:
Fixed Element
per Month
Variable element
per client-visit
Revenue
-
$
58.40
Personnel expenses
$
33,500
$
18.00
Medical supplies
1,000
9.90
Occupancy expenses
9,300
2.20
Administrative expenses
5,300
0.40
Total expenses
$
49,100
$
30.50
Actual results for January:
Revenue
$
127,950
Personnel expenses
$
69,720
Medical supplies
$
23,125
Occupancy expenses
$
14,290
Administrative expenses
$
5,930
The net operating income in the planning budget for January would be closest to:
A) $15,231
B) $10,885
C) $14,547
D) $12,280
112) Chimilio Clinic uses client-visits as its measure of activity. During June, the clinic budgeted
for 3,400 client-visits, but its actual level of activity was 3,360 client-visits. The clinic 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 client-visit
Revenue
-
$
33.70
Personnel expenses
$
27,300
$
10.70
Medical supplies
1,200
5.50
Occupancy expenses
9,000
1.50
Administrative expenses
4,100
0.30
Total expenses
$
41,600
$
18.00
Actual results for January:
Revenue
$
112,062
Personnel expenses
$
64,602
Medical supplies
$
19,900
Occupancy expenses
$
13,640
Administrative expenses
$
5,068
The medical supplies in the flexible budget for June would be closest to:
A) $19,680
B) $19,666
C) $20,137
D) $19,900
113) Chimilio Clinic uses client-visits as its measure of activity. During June, the clinic budgeted
for 3,400 client-visits, but its actual level of activity was 3,360 client-visits. The clinic 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 client-visit
Revenue
-
$
33.70
Personnel expenses
$
27,300
$
10.70
Medical supplies
1,200
5.50
Occupancy expenses
9,000
1.50
Administrative expenses
4,100
0.30
Total expenses
$
41,600
$
18.00
Actual results for January:
Revenue
$
112,062
Personnel expenses
$
64,602
Medical supplies
$
19,900
Occupancy expenses
$
13,640
Administrative expenses
$
5,068
The occupancy expenses in the flexible budget for June would be closest to:
A) $13,802
B) $14,100
C) $14,040
D) $13,480
114) Chimilio Clinic uses client-visits as its measure of activity. During June, the clinic budgeted
for 3,400 client-visits, but its actual level of activity was 3,360 client-visits. The clinic 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 client-visit
Revenue
-
$
33.70
Personnel expenses
$
27,300
$
10.70
Medical supplies
1,200
5.50
Occupancy expenses
9,000
1.50
Administrative expenses
4,100
0.30
Total expenses
$
41,600
$
18.00
Actual results for January:
Revenue
$
112,062
Personnel expenses
$
64,602
Medical supplies
$
19,900
Occupancy expenses
$
13,640
Administrative expenses
$
5,068
The net operating income in the flexible budget for June would be closest to:
A) $8,957
B) $11,152
C) $11,780
D) $8,748
115) Spohn Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 3,400 client-visits, but its actual level of activity was 3,370 client-visits. The clinic
has provided the following data concerning the formulas to be used in its budgeting for February:
Fixed Element
per Month
Variable element
per client-visit
Revenue
-
$
28.10
Personnel expenses
$
26,100
$
7.70
Medical supplies
900
5.10
Occupancy expenses
5,600
0.80
Administrative expenses
4,300
0.40
Total expenses
$
36,900
$
14.00
The administrative expenses in the planning budget for February would be closest to:
A) $5,648
B) $5,418
C) $5,466
D) $5,660
116) Spohn Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 3,400 client-visits, but its actual level of activity was 3,370 client-visits. The clinic
has provided the following data concerning the formulas to be used in its budgeting for February:
Fixed Element
per Month
Variable element
per client-visit
Revenue
-
$
28.10
Personnel expenses
$
26,100
$
7.70
Medical supplies
900
5.10
Occupancy expenses
5,600
0.80
Administrative expenses
4,300
0.40
Total expenses
$
36,900
$
14.00
The net operating income in the planning budget for February would be closest to:
A) $11,862
B) $11,653
C) $11,040
D) $10,617
117) Spohn Clinic uses client-visits as its measure of activity. During February, the clinic
budgeted for 3,400 client-visits, but its actual level of activity was 3,370 client-visits. The clinic
has provided the following data concerning the formulas to be used in its budgeting for February:
Fixed Element
per Month
Variable element
per client-visit
Revenue
-
$
28.10
Personnel expenses
$
26,100
$
7.70
Medical supplies
900
5.10
Occupancy expenses
5,600
0.80
Administrative expenses
4,300
0.40
Total expenses
$
36,900
$
14.00
The medical supplies in the flexible budget for February would be closest to:
A) $17,512
B) $17,204
C) $18,087
D) $18,240
118) Neubert Corporation manufactures and sells a single product. The company uses units as
the measure of activity in its budgets and performance reports. During December, the company
budgeted for 5,300 units, but its actual level of activity was 5,340 units. The company has
provided the following data concerning the formulas used in its budgeting and its actual results
for December:
Data used in budgeting:
Fixed Element
per Month
Variable element
per unit
Revenue
-
$
30.00
Direct labor
$
0
$
3.50
Direct materials
0
10.40
Manufacturing overhead
33,300
1.50
Selling and administrative expenses
25,000
0.50
Total expenses
$
58,300
$
15.90
Actual results for December:
Revenue
$
156,340
Direct labor
$
17,980
Direct materials
$
56,566
Manufacturing overhead
$
41,040
Selling and administrative expenses
$
28,870
The direct labor in the planning budget for December would be closest to:
A) $18,550
B) $17,980
C) $18,690
D) $17,845
119) Neubert Corporation manufactures and sells a single product. The company uses units as
the measure of activity in its budgets and performance reports. During December, the company
budgeted for 5,300 units, but its actual level of activity was 5,340 units. The company has
provided the following data concerning the formulas used in its budgeting and its actual results
for December:
Data used in budgeting:
Fixed Element
per Month
Variable element
per unit
Revenue
-
$
30.00
Direct labor
$
0
$
3.50
Direct materials
0
10.40
Manufacturing overhead
33,300
1.50
Selling and administrative expenses
25,000
0.50
Total expenses
$
58,300
$
15.90
Actual results for December:
Revenue
$
156,340
Direct labor
$
17,980
Direct materials
$
56,566
Manufacturing overhead
$
41,040
Selling and administrative expenses
$
28,870
The manufacturing overhead in the flexible budget for December would be closest to:
A) $41,350
B) $40,733
C) $41,250
D) $41,310
98
120) Neubert Corporation manufactures and sells a single product. The company uses units as
the measure of activity in its budgets and performance reports. During December, the company
budgeted for 5,300 units, but its actual level of activity was 5,340 units. The company has
provided the following data concerning the formulas used in its budgeting and its actual results
for December:
Data used in budgeting:
Fixed Element
per Month
Variable element
per unit
Revenue
-
$
30.00
Direct labor
$
0
$
3.50
Direct materials
0
10.40
Manufacturing overhead
33,300
1.50
Selling and administrative expenses
25,000
0.50
Total expenses
$
58,300
$
15.90
Actual results for December:
Revenue
$
156,340
Direct labor
$
17,980
Direct materials
$
56,566
Manufacturing overhead
$
41,040
Selling and administrative expenses
$
28,870
The net operating income in the flexible budget for December would be closest to:
A) $16,430
B) $16,994
C) $11,795
D) $11,974
121) Kekiwi Corporation manufactures and sells a single product. The company uses units as the
measure of activity in its budgets and performance reports. During January, the company
budgeted for 6,900 units, but its actual level of activity was 6,910 units. The company has
provided the following data concerning the formulas used in its budgeting and its actual results
for January:
Data used in budgeting:
Fixed Element
per Month
Variable element
per unit
Revenue
-
$
39.30
Direct labor
$
0
$
3.10
Direct materials
0
18.90
Manufacturing overhead
45,900
1.70
Selling and administrative expenses
27,000
0.30
Total expenses
$
72,900
$
24.00
Actual results for January:
Revenue
$
281,473
Direct labor
$
20,591
Direct materials
$
134,889
Manufacturing overhead
$
57,087
Selling and administrative expenses
$
28,063
The direct materials in the flexible budget for January would be closest to:
A) $130,599
B) $134,694
C) $130,410
D) $135,084
