材料全屏 Stow Health Centre specialises in the provision of sports/exercise and medical/dietary advice for clients. The service is provided on a residential basis and clients stay for whatever number of days suits their needs. Budgeted estimates for the year ending 30 June 20X1 are as follows. (i) The maximum capacity of the centre is 50 clients per day for 350 days in the year. (ii) Clients will be invoiced at a fee per day. The budgeted occupancy level will vary with the client fee level per day and is estimated at different percentages of maximum capacity as follows. (iii) Variable costs are also estimated at one of three levels per client day. The high, most likely and low levels per client day are $95, $85 and $70 respectively. The range of cost levels reflects only the possible effect of the purchase prices of goods and services. 20 【论述题】 Prepare a summary which shows the budgeted contribution earned by Stow Health Centre for the year ended 30 June 20X1 for each of nine possible outcomes.
【参考答案及解析】
We need to calculate budgeted contribution and so the summary will need to show the various income (fee) and variable cost levels. Workings Number of client days: Maximum capacity = 50 × 350 = 17,500 High occupancy level = 90% × 17,500 = 15,750 Most likely occupancy level = 75% × 17,500 = 13,125 Low occupancy level = 60% × 17,500 = 10,500 Number of client days × contribution per client day (fee – variable cost) = contribution
We need to calculate budgeted contribution and so the summary will need to show the various income (fee) and variable cost levels. Workings Number of client days: Maximum capacity = 50 × 350 = 17,500 High occupancy level = 90% × 17,500 = 15,750 Most likely occupancy level = 75% × 17,500 = 13,125 Low occupancy level = 60% × 17,500 = 10,500 Number of client days × contribution per client day (fee – variable cost) = contribution