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Keisker Clinic uses client - visits as its measure of activity. During November, the clinic budgeted for 2 , 2 4 0 client - visits,

Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,240 client-visits, but its actual level of activity was 2,230 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:
Data used in budgeting:
\table[[,Fixed element Variable element,],[,per month,per client-visit],[Revenue,$0,$54.50
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