Duprey Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,150 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 Element per Month Variable element per client-visit Revenue $ 0 $58.40 Personnel expenses $33,500 $18.00 Medical supplies 1,000 9.90 Occupancy expenses 9,300 2.20 Admin