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:

Sharifi Hospital bases its budgets on patient-visits. The hospital's static budget for October appears below: Budgeted number of patient-visits Budgeted variable overhead costs: Supplies (@$5.50 per patient-visit) Laundry (@$8.50 per patient-visit) Total variable overhead cost Multiple Choice Budgeted fixed overhead costs: Wages and salaries Occupancy costs Total fixed overhead cost Total budgeted overhead cost The total overhead cost at an activity level of 7,700 patient-visits per month should be: о O $261,690 $251,890 $247,700 7,000 $237,900 $ 38,500 59,500 98,000 53,650 86,250 139,900 $ 237,900

Harold Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During March, the company budgeted for 7,900 units, but its actual level of activity was 7,860 units. The company 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 unit Revenue   -   $ 39.80             Direct labor $ 0   $ 7.70 Direct materials   0     18.00 Manufacturing overhead   38,200     1.50 Selling and administrative expenses   27,400     0.50 Total expenses $ 65,600   $ 27.70     Actual results for March:     Revenue $ 297,318 Direct labor $ 59,962 Direct materials $ 135,850 Manufacturing overhead $ 51,370 Selling and administrative expenses $ 31,950     The manufacturing overhead in the flexible budget for March would be closest to:

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Guareno 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 2,450 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 $ 0 $ 45.20 Personnel expenses $ 34,300 $ 13.30 Medical supplies 1,600 5.40 Occupancy expenses 10,000 1.80 Administrative expenses 3,800 0.20 Total expenses $ 49,700 $ 20.70   Actual results for December: Revenue $ 108,650 Personnel expenses $ 65,755 Medical supplies $ 14,380 Occupancy expenses $ 14,000 Administrative expenses $ 4,210   The spending variance for medical supplies in December would be closest to:

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Use the following information for Questions 16 & 17 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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for December: Revenue Personnel expenses Medical supplies 16. $ 134,170 $ 80,776 $ 17,302 Occupancy expenses $ 15,754 Administrative expenses$ 8,296 17. C. d. Fixed element per month a. b. $0 $ 32,400 $76,620 $77,156 $79,809 $80,776 C. d. 1,500 9,100 6,700 $ 49,700 The personnel expenses in the flexible budget for December would be closest to: a. b. Variable element per client-visit $ 40.00 $13.40 4.80 2.10 0.40 $ 20.70 The net operating income in the flexible budget for December would be closest…

Feemster Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 5,950 units, but its actual level of activity was 5,900 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:   Data used in budgeting:     Fixed element per month Variable element per unit Revenue $ 0 $ 30.40 Direct labor $ 0 $ 6.10 Direct materials 0 9.10 Manufacturing overhead 37,500 1.80 Selling and administrative expenses 26,700 1.30 Total expenses $ 64,200 $ 18.30   Actual results for October:   Revenue $ 178,595 Direct labor $ 34,010 Direct materials $ 52,300 Manufacturing overhead $ 48,275 Selling and administrative expenses $ 34,170   The activity variance for selling and administrative expenses in October would be closest to:

Here are the 2015 revenues for the Wendover Group Practice Association for four different budgets (in thousands of dollars): Static Budget Flexible (Enrollment/ Flexible (Enrollment) Actual Utilization) Budget Budget Results $425 $200 $180 $300 a. What do the budget data tell you about the nature of Wendover's patients: Are they capitated or fee-for-service? (Hint: See the note to Exhibit 8.7.) b. Calculate and interpret the following variances: Revenue variance . Volume variance • Price variance Enrollment variance Utilization variance