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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2.350 client-visits, but its actual level of activity was

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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2.350 client-visits, but its actual level of activity was 2,400 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: Revenue Personnel expenses Medical supplies Occupancy expenses. Administrative expenses Total expenses Actual results for February: Revenue Personnel expenses. Medical supplies. Occupancy expenses Administrative expenses Fixed element per Variable element month $0 $ 33,800 per client-visit $ 69.70 $ 23.00 2,700 14.00 11,200 4.90 6,500 1.60 $ 54,200 $ 43.50 $ 171,210 $ 83,445 $ 33,105 $ 19,800 $ 8,015 The revenue variance for February would be closest to:

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