Chapter 09 Flexible Budgets and Performance Analysis
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Roye 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 September, the kennel budgeted for 3,300 tenant-days,
but its actual level of activity was 3,330 tenant-days. The kennel has provided the following data
concerning the formulas used in its budgeting and its actual results for September:
Data used in budgeting:
Actual results for September:
Chapter 09 Flexible Budgets and Performance Analysis
86. The revenue variance for September would be closest to:
87. The spending variance for expendables in September would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
88. The spending variance for facility expenses in September would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
89. The overall revenue and spending variance (i.e., the variance for net operating income in the
revenue and spending variance column on the flexible budget performance report) for September
would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
9-71
MacPhail Corporation manufactures and sells a single product. The company uses units as the
measure of activity in its budgets and performance reports. During April, the company budgeted
for 5,600 units, but its actual level of activity was 5,650 units. The company has provided the
following data concerning the formulas used in its budgeting and its actual results for April:
Data used in budgeting:
Actual results for April:
Chapter 09 Flexible Budgets and Performance Analysis
90. The revenue variance for April would be closest to:
91. The spending variance for direct materials in April would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
92. The spending variance for manufacturing overhead in April would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
93. The overall revenue and spending variance (i.e., the variance for net operating income in the
revenue and spending variance column on the flexible budget performance report) for April
would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
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Askland Clinic uses client-visits as its measure of activity. During October, the clinic budgeted
for 3,100 client-visits, but its actual level of activity was 3,130 client-visits. The clinic has
provided the following data concerning the formulas used in its budgeting and its actual results
for October:
Data used in budgeting:
Actual results for October:
Chapter 09 Flexible Budgets and Performance Analysis
94. The personnel expenses in the planning budget for October would be closest to:
95. The medical supplies in the flexible budget for October would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
96. The activity variance for personnel expenses in October would be closest to:
97. The revenue variance for October would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
98. The spending variance for medical supplies in October would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
9-79
Langner Clinic uses client-visits as its measure of activity. During February, the clinic budgeted
for 3,700 client-visits, but its actual level of activity was 3,740 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:
Actual results for February:
Chapter 09 Flexible Budgets and Performance Analysis
99. The administrative expenses in the planning budget for February would be closest to:
100. The occupancy expenses in the flexible budget for February would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
101. The activity variance for administrative expenses in February would be closest to:
102. The spending variance for medical supplies in February would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
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Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted
for 3,700 client-visits, but its actual level of activity was 3,680 client-visits. The clinic has
provided the following data concerning the formulas used in its budgeting and its actual results
for December
Data used in budgeting:
Actual results for December:
Chapter 09 Flexible Budgets and Performance Analysis
103. The net operating income in the planning budget for December would be closest to:
104. The net operating income in the flexible budget for December would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
105. The activity variance for net operating income in December would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
106. The overall revenue and spending variance (i.e., the variance for net operating income in the
revenue and spending variance column on the flexible budget performance report) for December
would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
Tuason Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for
2,900 client-visits, but its actual level of activity was 2,930 client-visits. The clinic has provided
the following data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Actual results for May:
107. The personnel expenses in the planning budget for May would be closest to: