a) $4296

b) $4300

c) $4290

d) $4210

Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,500 client-visits, but its actual level of activity was 2,450 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: Fixed element per month Variable element per client-visit $ 45.20 Revenue $ Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $34,300 1,600 10,000 3,800 $49,700 13.30 5.40 1.80 0.20 20.70 $ Actual results for December: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $108,650 $65,755 $14,380 $14,000 $4,210 The administrative expenses in the planning budget for December would be closest to