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-visitRevenue -  $28.10       Personnel expenses$26,100  $7.70Medical supplies 900   5.10Occupancy expenses 5,600   0.80Administrative expenses 4,300   0.40Total expenses$ 36,900  $ 14.00The medical supplies in the flexible budget for February would be closest to: 

A. $18,240
B. $18,087
C. $17,204
D. $17,512


Answer: B

Business

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