Caballes Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Caballes Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,100 client-visits, but its actual level of activity was 3,070 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:
Actual results for November:
-The occupancy expenses in the flexible budget for November would be closest to:

A) $12,898
B) $13,090
C) $13,347
D) $12,940