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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,300 client-visits, but its actual level of activity was 2,350

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,300 client-visits, but its actual level of activity was 2,350 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 $ 69.20
Personnel expenses $ 33,300 $ 22.50
Medical supplies 2,200 13.50
Occupancy expenses 10,700 4.40
Administrative expenses 6,000 1.10
Total expenses $ 52,200 $ 41.50

Actual results for February:

Revenue $ 166,210
Personnel expenses $ 82,445
Medical supplies $ 32,105
Occupancy expenses $ 18,800
Administrative expenses $ 7,015

The revenue variance for February would be closest to:

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