A. $6,722 F

B. $3,282 U

C. $3,282 F

D. $6,722 U

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,260 client-visits, but its actual level of activity was 2,310 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Fixed element per month Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for February Revenue Personnel expenses $ 162,210 $ 81,645 Medical supplies Occupancy expenses Administrative expenses $ 31,305 $ 18,000 $ 6,215 The revenue variance for February would be closest to: $ 0 $ 32,900 1,800 10,300 5,600 $ 50,600 Variable element per client-visit $ 68.80 $ 22.10 13.10 4.00 .70 $ 39.90