Question

Filkins Clinic bases its budgets on the activity measure patient-visits. During February, the clinic planned for 5,300 patient-visits, but the actual level of activity was 5,500 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting:

	Fixed element per month			Variable element per patient-visit
Revenue				$	33.50
Personnel expenses	$	32,800		$	10.90
Medical Supplies	$	2,800		$	6.90
Occupancy expenses	$	7,800		$	2.90
Administrative expenses	$	6,800		$	0.29

Required:

Complete the report showing the clinic's activity variances for February. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance). Omit the "$" sign in your response.)

Filkins Clinic Activity Variances For the Month Ended February 28
Revenue	$	(Click to select)  None  F  U
Expenses:
Personnel expenses		(Click to select)  F  U  None
Medical Supplies		(Click to select)  U  F  None
Occupancy expenses		(Click to select)  U  None  F
Administrative expenses		(Click to select)  U  F  None
Total expense		(Click to select)  None  F  U
Net operating income	$	(Click to select)  U  None  F

Answer 1