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Caballes Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,870

Caballes Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,870 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:

Fixed element per month Variable element per client-visit
Revenue $54.30
Personnel expenses $27,200 $13.00
Medical supplies 1,150 5.70
Occupancy expenses 5,900 1.40
Administrative expenses

3,900

0.30

Total expenses

$38,150

$20.40

Actual results for November:

Revenue $211,689
Personnel expenses $25,278
Medical supplies $23,596
Occupancy expenses $11,705
Administrative expenses $8,731

The occupancy expenses in the flexible budget for November would be closest to:

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