Fager Clinic Uses Client-Visits as Its Measure of Activity

question 239

Multiple Choice

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting:
Actual results for February:
The activity variance for personnel expenses in February would be closest to:

• A) $845 U
• B) $1,075 F
• C) $1,075 U
• D) $845 F

---

Definitions:

Polluting Industries

Industries that significantly contribute to contamination of the environment through the release of harmful substances or waste into the air, water, or soil.

Triple Bottom Line

An accounting framework that considers social, environmental, and financial impacts of decisions, aiming for a balance between profit, people, and the planet.

Context-Specific Actions

Actions or decisions made based on the particular details and circumstances of a given situation, often tailored to meet specific challenges or opportunities.

Stakeholders' Expectations

The anticipations and demands that stakeholders (such as shareholders, employees, customers, and communities) have from an organization.