Figure 13-5 -Refer to Figure 13-5. the Present Value of the Annual

question 70

Multiple Choice

Figure 13-5
-Refer to Figure 13-5. The present value of the annual net cash inflows from operations is

• A) £101,416.
• B) £101,897.
• C) £102,168.
• D) £104,618.

Assess the impact of occupancy, facility, and supplies expenses on flexible budgets.

Evaluate revenue and expense variances in comparing actual results to budgeted figures.

Understand the concept of spending variance and how to calculate it for different categories (manufacturing overhead, refurbishing materials, other expenses, equipment depreciation, supplies costs, occupancy costs, employee salaries and wages, facility expenses, travel expenses, power cost, and medical supplies).

Identify and calculate the revenue variance for different months.