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Ibsen 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

Ibsen 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:

Fixed Element per Month Variable element per client-visit
Revenue - $ 40.00
Personnel expenses $ 32,400 $ 13.40
Medical supplies 1,500 4.80
Occupancy expenses 9,100 2.10
Administrative expenses 6,700 0.40
Total expenses $ 49,700 $ 20.70

Actual results for December:

Revenue $ 134,170
Personnel expenses $ 80,776
Medical supplies $ 17,302
Occupancy expenses $ 15,754
Administrative expenses $ 8,296

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

A:$15,565

B:$16,114

C: $15,945

D:$16,030

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