WP Corporation produces products X, Y, and Z from a single raw material input in a joint production process. Budgeted data for the next month is as follows: Product X Product Y Product Z
Units produced 1,500 2,000 3,000
Per unit sales value at split-off $19.00 $21.00 $24.00
Added processing costs per unit $7.00 $7.50 $7.00
Per unit sales value if processed further $29.00 $29.00 $30.00

The cost of the joint raw material input is $149,000. Which of the products should be processed beyond the split-off point?

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: