Dr. Quack's Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,300 client-visits, but its actual level of activity was 2,320 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Fixed Variable element element per per month client-visit Revenue $44.60 Personnel $23,200 $15.10 expenses Medical supplies 900 7.40 Occupancy 6,500 2.00 expenses Administrative 4,000 0.20 expenses Total expenses $34,600 $24.70