Ibsen Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Ibsen Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,340 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December:
Data used in budgeting:
Actual results for December:

-The net operating income in the flexible budget for December would be closest to:

A) $13,990
B) $14,762
C) $11,898
D) $12,188