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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 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 Variable element per client-visit
Revenue - $ 68.20
Personnel expenses $ 32,300 $ 21.50
Medical supplies 1,200 12.50
Occupancy expenses 9,700 3.40
Administrative expenses 5,000 0.10
Total expenses $ 48,200 $ 37.50

Actual results for February:

Revenue $ 156,210
Personnel expenses $ 80,445
Medical supplies $ 30,105
Occupancy expenses $ 16,800
Administrative expenses $ 5,015

The revenue variance for February would be closest to:

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