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Hagel Clinic uses client - visits as its measure of activity. During July, the clinic budgeted for 2 , 3 0 0 client - visits,

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Hagel Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,300 client-visits, but its actual level of activity was 2,320 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:
\table[[,\table[[Fixed element],[per month]],\table[[Variable],[element per],[client-visit]]],[Revenue,-,$44.60
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