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: Fixed element per month Variable element per client-visit Revenue Personnel expensen Medical supplies Occupancy expenses Administrative expenses 26,100 600 6,500 $ 44.50 12.60 7.20 2.40 0.10 Total expenses 36,300 22.30 Actual results for September: Revenue Personnel expenaen Medical supplies Occupancy expenses Administrative expenses $ 93,240 $ 50,754 15,328 $ 11,646 $3,394 The revenue variance for September would be closest to: $210 U $1,990 F $1,990 U $210 F