Hagel Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,350 client-visits, but its actual level of activity was 2,370 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:

	Fixed element per month			Variable element per client-visit
Revenue				$	47.10
Personnel expenses	$	25,500		$	15.60
Medical supplies		1,040			8.40
Occupancy expenses		8,370			3.00
Administrative expenses		4,340			0.70
Total expenses	$	39,250		$	27.70

Actual results for July:

Revenue	$	109,007
Personnel expenses	$	65,187
Medical supplies	$	21,553
Occupancy expenses	$	15,655
Administrative expenses	$	6,154

The revenue variance for July would be closest to:

$1,728U

$1,728 F

$2,620 U

$2,620 F