Chirico Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2.500 client-visits, but its actual level of activity was 2,550 client visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Fixed element per month Variable element per client-visit $52.30 Revenue Personnel expenses Medical supplies Occupancy expenses. Administrative expenses... Total expenses... $29.600 1.300 8.200 6.000 $45.100 $15.50 9.10 2.50 0.40 $27.50 Actual results for February Revenue Personnel expenses .......... Medical supplies Occupancy expenses......... Administrative expenses. $138.875 $70.015. $24.335 $14.655 $6.880 The occupancy expenses in the flexible budget for February would be closest to $14.450 $14.575 O $14.948 O $14,368