Exam 9: Flexible Budgets and Performance Analysis

Ordway 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, 100 tenant-days, but its actual level of activity was 2, 070 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: The wages and salaries in the planning budget for June would be closest to:

Larance Detailing's cost formula for its materials and supplies is $2, 230 per month plus $1 per vehicle.For the month of November, the company planned for activity of 75 vehicles, but the actual level of activity was 25 vehicles.The actual materials and supplies for the month was $2, 160. The activity variance for materials and supplies in November would be closest to:

Vanderhyde 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, 300 tenant-days, but its actual level of activity was 3, 340 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: The wages and salaries in the planning budget for May would be closest to:

Zenon 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 July, the kennel budgeted for 3, 300 tenant-days, but its actual level of activity was 3, 260 tenant-days.The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: Actual results for July: The facility expenses in the flexible budget for July would be closest to:

Paradiso Medical Clinic measures its activity in terms of patient-visits.Last month, the budgeted level of activity was 1, 060 patient-visits and the actual level of activity was 1, 050 patient-visits.The cost formula for administrative expenses is $3.00 per patient-visit plus $17, 000 per month.The actual administrative expense was $19, 300.In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was:

Federick Clinic uses client-visits as its measure of activity.During October, the clinic budgeted for 3, 000 client-visits, but its actual level of activity was 3, 040 client-visits.The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting: Actual results for October: The occupancy expenses in the flexible budget for October would be closest to: