Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,260 client-visits, but its actual level of activity was 2,310 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 $ 68.80 Personnel expenses $ 32,900 $ 22.10 Medical supplies 1,800 13.10 Occupancy expenses 10,300 4.0