werber clinic uses client visits as its measure of activity during january the conti 460517

Werber Clinic uses client visits as its measure of activity. During January, the clinic budgeted for 2,700 client visits, but its actual level of activity was 2,730 client visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:

Data used in budgeting:

Fixed element Variable element

per month per client-visit

Revenue ___-___ $33.60

Personnel expenses $22,100 $8.70

Medical supplies 1,100 6.60

Occupancy expenses 5,600 1.60

Administrative expenses 3,700 0.40

Total expenses $32,500 $17.30

Actual results

for January:

Revenue $93,408

Personnel expenses $46,251

Medical supplies $19,348

Occupancy expenses $9,508

Administrative expenses $4,772

13. The activity variance for personnel expenses in January would be closest to

A. $261 F.

B. $661 U.

C. $661 F.

D. $261 U.

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