$302 F
Contribution margin per client-visit = Revenue per client-visit - Total variable expense per client-visit = $37.40 - $22.30 = $15.10
Total fixed expense = $48,400
Flexible budget [($15.10 × 5,420) − $48,400] | $33,442 |
Planning budget [($15.10 × 5,400) − $48,400] | $33,140 |
Activity variance | $302 |
Because the flexible budget net operating income is more than the planning budget, the variance is favorable (F).
ndng Vaviance 28,5 3- Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the...
30 Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,300 client-visits, but its actual level of activity was 5,320 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 Variable element element per per month client-visit $37.30 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,300 1,600 10,300 6,800 $48,000 $13.30 7.30 1.00 0.40...
Bartosiewicz Clinic uses client visits as its measure of activity. During January, the clinic budgeted for 4,100 client-visits, but its actual level of activity was 4,080 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 - $ 36.10 Personnel expenses $ 28,100 $ 12.10 Medical supplies 1,000 6.10 Occupancy expenses 10,000 1.00 Administrative expenses 7,100...
30 Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,300 client-visits, but its actual level of activity was 5,320 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 Variable element element per per month client-visit $37.30 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,300 1,600 10,300 6,800 $48,000 $13.30 7.30 1.00 0.40...
Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,500 client-visits, but its actual level of activity was 4,480 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 - $ 36.50 Personnel expenses $ 28,500 $ 12.50 Medical supplies 1,400 6.50 Occupancy expenses 10,400 1.00 Administrative expenses 7,500 0.10...
26 Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5.000 client-visits, but its actual level of activity was 5,020 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 Variable element element per per month client-visit $37.00 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,000 1,900 10,900 6,500 $48,300 $13.00 7.00 1.00 0.10...
Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,400 client- visits, but its actual level of activity was 4,380 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 Variable element element per per month client-visit $36.40 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $28,400 1,300 10,300 7,400 $ 47,400 $12.40 6.40 1.00...
Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Fixed element per month Variable element per client-visit Revenue $ 44.50 Personnel expenses $ 26,100 $ 12.60 Medical supplies 600 7.20 Occupancy expenses 6,500 2.40 Administrative expenses 3,100 0.10 Total...
Chapter 9 A 6 Help Save & Exit Bartosiewicz Clinic uses client visits as its measure of activity. During January, the clinic budgeted for 3.500 client visits, but its actual level of activity was 3.490 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 Variable element element per per month client visit $38.26 $33,600 $11.00 Personnel expenses Medical supplies Occupancy expenses Administrative...
Ibsen Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,340 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: Fixed Element per Month Variable element per client-visit Revenue - $ 40.00 Personnel expenses $ 32,400 $ 13.40 Medical supplies 1,500 4.80 Occupancy expenses 9,100 2.10 Administrative expenses 6,700 0.40...
9. 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 Variable element per Month per client-visit Revenue $ 58.40 $ 33,500 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 1,000 9,300 5,300 $ 49,100 $...