Hagel Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,390 client-visits, but its actual level of activity was 2,410 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 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Variable element per client- visit $ 49.10 $ 16.00 9.20 3.80 1.10 $ 27,000 1,160 5,850 4,200 $ 38,210 Total expenses $ 30.10 Actual results for July: $ $ Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ $ 115,671 68,295 23,957 15,203 7,026 $ The revenue variance for July would be closest to: $1,7680 $2,660 F $1,768 F $2.660 U