#23
Teel Printing uses two measures of activity, press runs and bookset-ups, in the cost formulas in its budgets and performancereports. The cost formula for wages and salaries is $8,850 permonth plus $400 per press run plus $950 per book set-up. Thecompany expected its activity in July to be 204 press runs and 111book set-ups, but the actual activity was 201 press runs and 110book set-ups. The actual cost for wages and salaries in July was$193,780.
The activity variance for wages and salaries in July would beclosest to:
$2,120 U
$2,150 U
$2,150 F
$2,120 F
#24
Ibsen Clinic uses client-visits as its measure of activity.During December, the clinic budgeted for 3,300 client-visits, butits actual level of activity was 3,340 client-visits. The clinichas provided the following data concerning the formulas used in itsbudgeting and its actual results for December:
Data used in budgeting:
Fixed Element perMonth 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 Total expenses $ 49,700 $ 20.70
Actual results for December:
Revenue $ 134,170 Personnel expenses $ 80,776 Medical supplies $ 17,302 Occupancy expenses $ 15,754 Administrative expenses $ 8,296
The occupancy expenses in the flexible budget for December wouldbe closest to:
Garrison 16e Rechecks 2017-10-31
$16,114
$15,565
$15,945
$16,030
#23
Teel Printing uses two measures of activity, press runs and bookset-ups, in the cost formulas in its budgets and performancereports. The cost formula for wages and salaries is $8,850 permonth plus $400 per press run plus $950 per book set-up. Thecompany expected its activity in July to be 204 press runs and 111book set-ups, but the actual activity was 201 press runs and 110book set-ups. The actual cost for wages and salaries in July was$193,780.
The activity variance for wages and salaries in July would beclosest to:
$2,120 U
$2,150 U
$2,150 F
$2,120 F
#24
Ibsen Clinic uses client-visits as its measure of activity.During December, the clinic budgeted for 3,300 client-visits, butits actual level of activity was 3,340 client-visits. The clinichas provided the following data concerning the formulas used in itsbudgeting and its actual results for December:
Data used in budgeting:
Fixed Element perMonth | 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 | |||
Total expenses | $ | 49,700 | $ | 20.70 | |
Actual results for December:
Revenue | $ | 134,170 | |
Personnel expenses | $ | 80,776 | |
Medical supplies | $ | 17,302 | |
Occupancy expenses | $ | 15,754 | |
Administrative expenses | $ | 8,296 | |
The occupancy expenses in the flexible budget for December wouldbe closest to:
Garrison 16e Rechecks 2017-10-31
$16,114
$15,565
$15,945
$16,030