3 Question 8 (2 points) Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client- visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: 8 Fixed element per month Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 26,100 600 6,500 3,100 $36,300 Variable element per client-visit $ 44.50 $ 12.60 7.20 2.40 0.10 $22.30 13 Actual results for September: Revenue $93,240 Personnel expenses $50,754 Medical supplies $15,328 Occupancy expenses $11,646 Administrative expenses $ 3,394 The revenue variance for September would be closest to: A) $210 F