Rizza Tech Is a For-Profit Vocational School

question 121

Essay

Rizza Tech is a for-profit vocational school. The school bases its budgets on two measures of activity (i.e., cost drivers), namely student and course. The school uses the following data in its budgeting: In April, the school budgeted for 1,350 students and 45 courses. The school's income statement showing the actual results for the month appears below: Required:
Prepare a report showing the school's revenue and spending variances for April. Label each variance as favorable (F) or unfavorable (U).

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Definitions:

Systematic Desensitization

A therapy technique used to overcome phobias and anxiety disorders by gradually exposing the patient to the feared object or context without any danger, in order to overcome their anxiety.

Deep Relaxation

A state of physical and mental calm, often achieved through techniques such as meditation, controlled breathing, or progressive muscle relaxation.

Aversive Conditioning

A behavioral modification technique involving the use of unpleasant stimuli to reduce or eliminate undesirable behaviors.

Nausea-Inducing Drug

A medication or substance that causes a strong urge to vomit.