Chapter 09 Flexible Budgets and Performance Analysis
108. The occupancy expenses in the flexible budget for May would be closest to:
109. The activity variance for administrative expenses in May would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
110. The spending variance for occupancy expenses in May would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
Gotthelf Clinic uses client-visits as its measure of activity. During December, the clinic
budgeted for 2,500 client-visits, but its actual level of activity was 2,480 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:
111. The administrative expenses in the planning budget for December would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
112. The medical supplies in the flexible budget for December would be closest to:
113. The activity variance for personnel expenses in December would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
114. The spending variance for medical supplies in December would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
Goodfriend 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 2,800 tenant-
days, but its actual level of activity was 2,840 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:
Actual results for June:
115. The wages and salaries in the planning budget for June would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
116. The expendables in the flexible budget for June would be closest to:
117. The activity variance for wages and salaries in June would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
118. The revenue variance for June would be closest to:
119. The spending variance for expendables in June would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
9-95
Marsee 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 2,500 tenant-days,
but its actual level of activity was 2,510 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:
Actual results for June:
Chapter 09 Flexible Budgets and Performance Analysis
120. The administrative expenses in the planning budget for June would be closest to:
121. The facility expenses in the flexible budget for June would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
122. The activity variance for administrative expenses in June would be closest to:
123. The spending variance for expendables in June would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
9-98
Galante 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 3,400 tenant-days,
but its actual level of activity was 3,380 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:
Actual results for May:
Chapter 09 Flexible Budgets and Performance Analysis
124. The net operating income in the planning budget for May would be closest to:
125. The net operating income in the flexible budget for May would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
126. The activity variance for net operating income in May would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
127. 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 May
would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
Clore 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 March, the kennel budgeted for 2,900 tenant-days, but
its actual level of activity was 2,920 tenant-days. The kennel has provided the following data
concerning the formulas used in its budgeting and its actual results for March:
Data used in budgeting:
Actual results for March:
128. The wages and salaries in the planning budget for March would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
129. The facility expenses in the flexible budget for March would be closest to:
130. The activity variance for administrative expenses in March would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
131. The spending variance for facility expenses in March would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
Arkin 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 3,100 tenant-days, but its
actual level of activity was 3,070 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:
Actual results for May:
132. The administrative expenses in the planning budget for May would be closest to:
Chapter 09 Flexible Budgets and Performance Analysis
133. The expendables in the flexible budget for May would be closest to:
134. The activity variance for wages and salaries in May would be closest to: