Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,100 client-visits, but its actual level of activity was 4,080 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 monthclient-visit Revenue $36.10 Medical supplies Occupancy expenses Administrative expenses Total expenses $28,100 12.10 6.10 1.00 0.20 $19.40 1,000 10,000 7,100 46,200 Actual results for January 125, 800 70,110 21,110 14,100 Administrative expenses 7,860 Revenue Medical supplies Occupancy expenses