Gourley Clinic uses client visits as its measure of activity. During August, the clinic budgeted for 3,800 client visits, but its actual level of activity was 3,750 client visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: Fixed element per month Variable element per client-visit Revenue $40.20 Personnel expenses $36,200 $11.40 Medical supplies $2,200 $8.20 Occupancy expenses $9,200 $2.20 Total expenses $53,800 Administrative expenses $6,200 The activity variance for administrative expenses in August would be closest to: $0.4 $22.20 A. $20 U B. $20 F C. $80 U D. $80 F

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,000 client-visits, but its actual level of activity was 2,010 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:     Fixed element per month Variable element per client-visit Revenue $ 0 $ 43.70 Personnel expenses $ 26,100 $ 12.10 Medical supplies 1,000 6.30 Occupancy expenses 6,800 1.60 Administrative expenses 3,000 0.20 Total expenses $ 36,900 $ 20.20   The activity variance for net operating income in July would be closest to:     Multiple Choice   A. $235 F   B. $235 U   C. $2,825 F   D. $2,825 U

Kaina Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 2,970 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: Fixed element per Variable element per client-visit $ 25.80 $ 7.10 month Revenue $ 0 $ 20,200 Personnel expenses Medical supplies 900 4.60 Occupancy expenses Administrative expenses 5,500 0.70 3,500 0.20 Total expenses $ 30,100 $ 12.60 Actual results for May: $ 78,246 $ 42,647 $ 15,002 $ 7,289 $ 4,294 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses The activity variance for net operating income in May would be closest to:

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,650 client-visits, but its actual level of activity was 3,640 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:   Data used in budgeting:     Fixed element per month Variable element per client-visit Revenue $ 0 $ 36.10 Personnel expenses $ 30,200 $ 11.10 Medical supplies 1,550 6.50 Occupancy expenses 8,300 2.60 Administrative expenses 6,600 0.30 Total expenses $ 46,650 $ 20.50   Actual results for November:   Revenue $ 131,586 Personnel expenses $ 70,573 Medical supplies $ 26,021 Occupancy expenses $ 17,277 Administrative expenses $ 7,468   The spending variance for medical supplies in November would be closest to:

Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,190 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Fixed element Variable element per month per client-visit Revenue $ 0 $ 29, 200 $ 54.10 $ 17.50 Personnel expenses Medical supplies 700 8.70 Occupancy expenses Administrative expenses 7,100 2.00 4,800 0.10 Total expenses $ 41,800 $ 28.30 Actual results for November: Revenue $ 120,989 $ 66,265 $ 19,223 $ 10,970 $ 5,059 Personnel expenses Medical supplies Occupancy expenses Administrative expenses The personnel expenses in the planning budget for November would be closest to:

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,190 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:   Data used in budgeting:     Fixed element per month Variable element per client-visit Revenue   -   $ 37.20             Personnel expenses $ 31,300   $ 12.20 Medical supplies   2,100     7.60 Occupancy expenses   9,400     3.70 Administrative expenses   7,700     0.20 Total expenses $ 50,500   $ 23.70     Actual results for November:       Revenue $ 156,078   Personnel expenses $ 82,376 Medical supplies $ 34,788 Occupancy expenses $ 24,405 Administrative expenses $ 8,291     The activity variance for personnel expenses in November would be closest to:

ennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,390 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:   Data used in budgeting:     Fixed element per month Variable element per client-visit Revenue $ 0 $ 35.60 Personnel expenses $ 29,700 $ 10.60 Medical supplies 1,300 6.00 Occupancy expenses 7,800 2.10 Administrative expenses 6,100 0.20 Total expenses $ 44,900 $ 18.90   Actual results for November:   Revenue $ 120,854 Personnel expenses $ 65,608 Medical supplies $ 22,436 Occupancy expenses $ 14,437 Administrative expenses $ 6,563   The activity variance for personnel expenses in November would be closest to: rev: 06_30_2020_QC_CS-208650   Multiple Choice

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: Variable Fixed Element element per per Month client-visit Revenue 33.70 Personnel expenses $27,300 10.70 Medical supplies 1,200 5.50 Occupancy expenses 1.50 000'6 4,100 0.30 Administrative expenses Total expenses $ 41,600 $ MacBook Air %24

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 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:   Fixed element per month Variable element per client-visit Revenue   -   $ 68.20             Personnel expenses $ 32,300   $ 21.50 Medical supplies   1,200     12.50 Occupancy expenses   9,700     3.40 Administrative expenses   5,000     0.10 Total expenses $ 48,200   $ 37.50     Actual results for February:     Revenue $ 156,210   Personnel expenses $ 80,445 Medical supplies $ 30,105 Occupancy expenses $ 16,800 Administrative expenses $ 5,015   The revenue variance for February would be closest to:

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 Variable element element per per month client-visit $ 44.50 $ 12.60 Revenue Personnel expenses $ 26,100 Medical supplies 600 7.20 Occupancy expenses ן50 ,6 2.40 Administrative expenses 3,100 0.10 Total expenses $ 36,300 $ 22.30 Actual results for September: $ 93,240 $ 50,754 $ 15,328 $ 11,646 $ 3,394 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses The spending variance for occupancy expenses in September would be closest to: