Ruetz Clinic uses client visits as its measure of activity. During November, the clinic budgeted for

2,500 client visits, but its actual level of activity was 2,520 client -visits. The clinic has provided the

following data concerning the formulas to be used in its budgeting

Fixed element per month Variable element per client-visit

revenue - $44.00

Personnel expenses 26,200 12.50

Medical expenses 1,200 8.70

occupancy expenses 8,200 1.20

administrative expenses 4,700 .30

total expenses 40,300 22.70

1. The medical supplies in the flexible budget for November would be closest to:

2.The occupancy expenses in the flexible budget for November would be closest to:

3.The net operating income in the flexible budget for November would be closest to