Hagel Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,440 client-visits, but its actual level of activity was 2,460 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 Total expenses Fixed Variable element per element per month client-visit $ 51.60 $ 25,100 $ 16.50 1.350 10.20 4,640 4.80 4,260 1.60 $ 35,350 $ 33.10 Actual results for July $ $ Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ $ 124,226 68,450 27,092 16,668 8,396 $ The revenue variance for July would be closest to: $2,710 F $2,710 U $1,818U $1,818 F