Bracken Clinic Uses Client-Visits as Its Measure of Activity

question 361

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:

Collagen Fibers

Strong, fibrous proteins that are major components of connective tissue, providing structural support.

Bone Matrix

The intercellular substance of bone tissue, composed of organic collagen fibers and inorganic mineral components, providing strength and support.

Inorganic Portion

Components of a substance or structure not consisting of or deriving from living matter, often referring to the mineral content in bones and teeth.

Spongy Bone

A type of bone that is porous and contains red bone marrow, involved in the production of blood cells.