Vondran Clinic Uses Patient-Visits as Its Measure of Activity

question 415

Essay

Vondran Clinic uses patient-visits as its measure of activity. During December, the clinic budgeted for 3,600 patient-visits, but its actual level of activity was 3,100 patient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December:
Data used in budgeting:
Actual results for December:
Required:
Prepare the clinic's flexible budget performance report for December. Label each variance as favorable (F) or unfavorable (U).

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Definitions:

Health

The state of complete physical, mental, and social well-being, not merely the absence of disease or infirmity.

Maslow's Hierarchy

A theory in psychology proposed by Abraham Maslow that organizes human needs into a hierarchical structure, with basic needs at the bottom and self-actualization at the top.

Consistency

The degree to which a substance holds together; uniformity or thickness of a fluid.

Devaluing

Reducing or underestimating the importance, value, or worth of something or someone.