Grohs Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During December, the kennel budgeted for 2,500 tenant-days, but its actual level of activity was 2,530 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting: Fixed Variable Element element per per Month tenant-day $33.00 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses 3,800 7.90 11.60 2.20 0.20 $19,600 $21.90 1,000 8,600 6,200 Total expenses The administrative expenses in the planning budget for December would be closest to: Multiple Choice 56,893 S6,700 56,976 $6,706 lbsen Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,340 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: F i xed Variable Element element per per Month client-visit $40.00 Revenue $32,400 1,500 9,100 6,700 $49,700 $13.40 4.80 2.10 0.40 $20.70 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for December: Revenue Personnel expenses Medical supplies occupancy expenses Administrative expenses 8,296 $134,170 80,776 $ 17,302 15,754 The occupancy expenses in the flexible budget for December would be closest to: The occupancy expenses in the flexible budget for December would be closest to: Multiple Choice $15,565 $16,114 $15,945 $16,030