Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,250 client-visits, but its actual level of activity was 2,300 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		-		$	68.70
Personnel expenses	$	32,800		$	22.00
Medical supplies		1,700			13.00
Occupancy expenses		10,200			3.90
Administrative expenses		5,500			.60
Total expenses	$	50,200		$	39.50

Actual results for February:

Revenue	$	161,210
Personnel expenses	$	81,445
Medical supplies	$	31,105
Occupancy expenses	$	17,800
Administrative expenses	$	6,015

The revenue variance for February would be closest to:

Multiple Choice

• $3,200 U

• $3,200 F

• $6,635 U

• $6,635 F