Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,680 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 Variable element element per per month client-visit Revenue $35.70 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $27,700 1,700 10,700 6,700 $46,800 $11.70 5.70 1.00 0.30 $18.70 Actual results for January