Delamarter Clinic Bases Its Budgets on the Activity Measure Patient-Visits

question 132

Essay

Delamarter Clinic bases its budgets on the activity measure patient-visits. During June, the clinic planned for 2,600 patient-visits, but its actual level of activity was 3,100 patient-visits. Revenue should be $53.40 per patient-visit. Personnel expenses should be $39,700 per month plus $12.60 per patient-visit. Medical supplies should be $1,800 per month plus $10.40 per patient-visit. Occupancy expenses should be $8,200 per month plus $2.30 per patient-visit. Administrative expenses should be $6,100 per month plus $0.20 per patient-visit.
Required:
Prepare a report showing the clinic's activity variances for June. Indicate in each case whether the variance is favorable (F) or unfavorable (U).

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Definitions:

Unconscious Ideas

Thoughts, memories, and desires not present in the immediate field of awareness but that influence emotions and behavior.

Childhood Conflicts

Psychological struggles experienced during childhood that can significantly influence personality development and behavior.

Behaviorist

A psychologist who studies behavior, emphasizing the external behaviors of people and their reactions on the environment over internal processes.

Psychological Perspectives

Viewpoints or approaches within psychology that emphasize different aspects of human behavior and mental processes.