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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,220 client-visits, but its actual level of activity was 2,270

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,220 client-visits, but its actual level of activity was 2,270 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 $ 0 $ 68.40
Personnel expenses $ 32,500 $ 21.70
Medical supplies 1,400 12.70
Occupancy expenses 9,900 3.60
Administrative expenses 5,200 .30
Total expenses $ 49,000 $ 38.30

Actual results for February:

Revenue $ 158,210
Personnel expenses $ 80,845
Medical supplies $ 30,505
Occupancy expenses $ 17,200
Administrative expenses $ 5,415

The flexible budget variance for February would be closest to:

$2,942 U

$2,942 F

$6,362 U

$6,362 F

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