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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,270 client-visits, but its actual level of activity was 2,320

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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,270 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 February: Data used in budgeting: Fixed element per month Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 33,000 1,900 10,400 5,700 $ 51,000 Variable element per client-visit $ 68.90 $ 22.20 13.20 4.10 .80 $ 40.30 Actual results for February Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 163, 210 $ 81,845 $ 31,505 $ 18,200 $ 6,415 The revenue variance for February would be closest to

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