Wells Corporation is an oil well service company that measures its output by the number of wells serviced. The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes.   Fixed Element per Month Variable Element per Well Serviced Revenue       $ 4,700 Employee salaries and wages $ 41,300   $ 1,000 Servicing materials       $ 600 Other expenses $ 40,200       When the company prepared its planning budget at the beginning of May, it assumed that 29 wells would have been serviced. However, 31 wells were actually serviced during May.   The total expenses in the flexible budget for May would have been closest to:

Electronics Corporation uses a standard cost system for the production of its water ski radios. The direct labor standard for each radio is 0.9 hours. The standard direct labor cost per hour is $7.20. During the month of August, Zanny’s water ski radio production used 6,600 direct labor-hours at a total direct labor cost of $48,708. This resulted in the production of 6,900 water ski radios for August. What is Electronics’s labor rate variance for August?

Freddy Framing’s cost formula for its supplies cost is $2,300 per month plus $6 per frame. For the month of March, the company planned for activity of 861 frames, but the actual level of activity was 856 frames. The actual supplies cost for the month was $7,790. The activity variance for supplies cost in March would be closest to:

The following labor standards have been established for a particular product: Standard labor-hours per unit of output   8.7 hours Standard labor rate $ 18.10 per hour   The following data pertain to operations concerning the product for the last month: Actual hours worked   3,800 hours Actual total labor cost $ 67,640   Actual output   500 units   What is the labor efficiency variance for the month?

The standard cost card for one unit of a finished product shows the following: If the total standard variable cost for one unit of finished product is $78, then the standard price per foot for direct materials is:   Standard Quantity or Hours Standard Price or Rate Direct materials   12 feet $  ? per foot Direct labor   1.5 hours $12 per hour Variable manufacturing overhead   1.5 hours $  8 per hour

Smith Family Inn is a bed and breakfast establishment in a converted 100-year-old mansion. The Inn’s guests appreciate its gourmet breakfasts and individually decorated rooms. The Inn’s overhead budget for the most recent month appears below:         Activity level   90 guests Variable overhead costs:     Supplies $ 234   Laundry   315   Fixed overhead costs:       Utilities   220   Salaries and wages   4,290   Depreciation   2,680   Total overhead cost $ 7,739     The Inn’s variable overhead costs are driven by the number of guests. What would be the total budgeted overhead cost for a month if the activity level is 99 guests?

IBT Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,490 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:Data used in budgeting:   Fixed element per month Variable element per client-visit Revenue   –   $ 38.20             Personnel expenses $ 33,600   $ 11.00 Medical supplies   1,900     6.20 Occupancy expenses   10,200     1.90 Administrative expenses   6,600     0.30 Total expenses $ 52,300   $ 19.40 ​ Actual results for January:     ​ Revenue $ 127,218   Personnel expenses $ 71,860 ​ Medical supplies $ 24,058 ​ Occupancy expenses $ 17,371 ​ Administrative expenses $ 7,547 ​ ​ ​ 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 January would be closest to: 

The presence of a tender adnexal mass in a woman with PID is most likely due to the presence of:        

Which is the recommended first-line treatment option for endometriosis in patients desiring contraception?

Explain the difference between primary and secondary dysmenorrhea and include a reason that each may occur.