4- Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,700 client-visits, but its actual level of activity was 4,680 client- visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January Data used in budgeting: Fixed element per month Variable element per client-visit 36.70 Revenue $ Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 28,700 1,600 10,600 7,700 12.70 6.70 1.00 0.30 20.70 48,600 Actual results for January: DUO diye Revenue $ 131,000 Personnel expenses $ 70,030 Medical supplies $ 21,014 Occupancy expenses $ 13,200 Administrative expenses $ 7,450 The overall revenue and spending variance I mascure of activity; an animal ho he