Felipa Clinic uses client$-$visits as its messure of activity. During September, the clinic budgeted for $4,080$ elient$-$visits, but its actual level of activity was $4,220$ client$-$visits. Felipa clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Dats used in budgeting:

$\backslash$table$[[$Selling Price,$$45,00,],[,$Fixed element per month,Variable$],[$Personnel expenses,$$37,500,$$$14\mathrm{.}10$