Bartosiewicz Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Bartosiewicz 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:
Actual results for January:
The net operating income in the flexible budget for January would be closest to:

A) $6,364
B) $13,500
C) $13,312
D) $6,400