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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

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
Revenue - $ 45.20
Personnel expenses $ 34,300 $ 13.30
Medical supplies 1,600 5.40
Occupancy expenses 10,000 1.80
Administrative expenses 3,800 0.20
Total expenses $ 49,700 $ 20.70

Actual results for December:

Revenue $ 108,650
Personnel expenses $ 65,755
Medical supplies $ 14,380
Occupancy expenses $ 14,000
Administrative expenses $ 4,210

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

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