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Federick Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 3,040

Federick Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 3,040 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting:

Fixed element per month Variable element per client-visit
Revenue $51.20
Personnel expenses $36,600 $18.10
Medical supplies 1,000 6.80
Occupancy expenses 12,100 1.70
Administrative expenses 4,800 0.20
Total expenses $54,500 $26.80

Actual results for October:

Revenue $158,578
Personnel expenses $87,314
Medical supplies $21,452
Occupancy expenses $18,048
Administrative expenses $5,248

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

$17,268

$18,289

$17,811

$17,200

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