TB MC Qu. 9-148 Ibsen Clinic uses client-visits... Ibsen Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 cient-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 Pixed Variable Elenent elenent per per Monthclient-visit $40.00 Personnel expenses $32,400 13.40 4.80 2.10 0.40 $49, 700 $20.70 Nedical supplies Administrative expenses Total expenses 1.500 9,100 6,700 Actual results for December 134 170 s 80,776 $ 17,302 s 15,754 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses 8,296 The occupancy expenses in the flexible budget for December would be closest to