Guareno Clinic uses client$-$visits as its measure of activity. During December, the clinic budgeted for $3,300$ client$-$visits, but its actual level of activity was $3,210$ client$-$visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed element per month Variable element per client$-$visit Revenue $ $0$ $ $46\mathrm{.}00$ Personnel expenses $ $35,100$ $ $13\mathrm{.}90$ Medical supplies $2,4005\mathrm{.}90$ Occupancy expenses $10,8002.$