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Spohn Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,370

Spohn Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,370 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for February:

Fixed Element per Month Variable element per client-visit
Revenue $ 0 $28.10
Personnel expenses $26,100 $ 7.70
Medical supplies 900 5.10
Occupancy expenses 5,600 0.80
Administrative expenses 4,300 0.40
Total expenses $36,900 $14.00

The medical supplies in the flexible budget for February would be closest to:

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