Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,340 client-visits, but its actual level of activity was 2,390 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 Variable element element per per month client-visit Revenue $69.60 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $33,700 2,600 11,100 6,400 $53,800 $22.90 13.90 4.80 1.50 $43.10 Actual results for February