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Laizure Clinic uses patient-visits as its measure of activity. The clinic bases

ID: 2398626 • Letter: L

Question

Laizure Clinic uses patient-visits as its measure of activity. The clinic bases its budgets on the following information: Revenue should be $70.90 per patient-visit. Personnel expenses should be $37,200 per month plus $17.30 per patient-visit. Medical supplies should be $3,500 per month plus $12.70 per patient-visit. Occupancy expenses should be $9,900 per month plus $9.50 per patient-visit. Administrative expenses should be $5,400 per month plus $7.60 per patient-visit.

The clinic reported the following actual results for November:

Administrative expenses

Patient-visits 2,950 Revenue $ 239,240 Personnel expenses $ 97,320 Medical supplies $ 46,640 Occupancy expenses $ 25,750

Administrative expenses

$ 16,150

Required Prepare a report showing the clinic's revenue and spending variances for November. Label each variance as favorable (F) or unfavorable (U). (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Input all amounts as positive values.) Laizure Clinic Revenue and Spending Variances For the Month Ended November 30 Flexible Budget Revenue and Spending Variances Actual Results 2,950 Patient-visits Revenue Expenses 2,950 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expense Net operating income

Explanation / Answer

Calculate revenue and spending variance :

Actual results Flexible budget Revenue and spending variance Patients Visit 2950 2950 Revenue 239240 209155 30085 F Expense Personnel expenses 97320 88235 9085 U Medical expense 46640 40965 5675 U Occupancy expenses 25750 37925 12175 F Administrative expenses 16150 27820 11670 F Total expense 185860 194945 9085 F Net operating income 53380 14210 39170 F