Smithson Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Smithson Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,270 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for May:
-The occupancy expenses in the flexible budget for May would be closest to:

A) $14,334
B) $13,840
C) $13,786
D) $14,599