Bracken Clinic Uses Client-Visits as Its Measure of Activity

question 46

Multiple Choice

Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September:Data used in budgeting: Actual results for September:
The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for September would be closest to:

• A) $1,798 U
• B) $1,798 F
• C) $910 U
• D) $910 F

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Definitions:

Age

The length of time that an individual has lived or a thing has existed, typically expressed in years.

Standard Deviation

An indicator of the degree of spread or variability among a set of figures, showing how much the values differ from the average.

Mean Test Score

The average score obtained from a group of tests or examinations.

Test Score

The numerical outcome or result obtained from an academic test or examination.