Hagel Clinic uses cientists as its measure of activity. During July, the clinic budgeted for 2,340 client visits, but its actual level of activity was 2,360 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for July Data used in budgeting Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses To expenses Pod Variable element per element per clienti $45.60 $ 24200 $15.50 1020 8.20 6,690 2.80 4.220 0.60 $36.30 $ 2730 Actual results for Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses 5 $ 5 707,366 53,490 20,972 13.468 5785 > 5 The revenue variance for July would be closest to OF 12610F 51710 52.670