Rothrock Clinic Uses Patient-Visits as Its Measure of Activity

question 63

Essay

Rothrock Clinic uses patient-visits as its measure of activity. During December, the clinic budgeted for 3,400 patient-visits, but its actual level of activity was 3,200 patient-visits. The clinic bases its budgets on the following information: Revenue should be $26.20 per patient-visit. Personnel expenses should be $28,200 per month plus $6.70 per patient-visit. Medical supplies should be $1,500 per month plus $3.30 per patient-visit. Occupancy expenses should be $6,800 per month plus $1.00 per patient-visit. Administrative expenses should be $5,000 per month plus $0.20 per patient-visit. The clinic reported the following actual results for December: Required:
Prepare a report showing the clinic's revenue and spending variances for December. Label each variance as favorable (F) or unfavorable (U).

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Definitions:

Atypical Development

Developmental patterns that significantly deviate from the norms or average developmental milestones for an individual's age group.

Interview Procedure

A structured method of gathering information by asking questions and recording responses, typically used in research or employment contexts.

Triarchic Theory

A theory proposed by Robert Sternberg that intelligence consists of three components: analytical, creative, and practical intelligence.

Componential

In the context of intelligence theories, componential refers to the analytical aspect of intelligence which encompasses the ability to analyze, evaluate, and compare information.