Burget Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2, 110 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: Fixed Variable element element per per month client-visit Revenue.. $47.10 Personnel expenses ...... $22,700 $16.90 Medical supplies .........mail 1.600 6.50 Occupancy expenses ...... 6,900 1.50 Administrative expenses .... 3.400 0.40 Total expenses.. $34.600 $25.30 Actual results for July: Revenue.... $101,491 Personnel expenses .......... $55.699 Medical supplies . $15.895 Occupancy expenses ...... $9.785 Administrative expenses .... $4.424 10. The revenue variance for July would be closest to: A. $2,581 F B. $2,110 U C. $2,110 F D. $2,581 U 11. The spending variance for medical supplies in July would be closest to: A. $580 U B. $645 U C. $645 F $580 F