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Kirnon Clinic uses client - visits as its measure of activity. During July, the clinic budgeted for 4 , 3 5 0 client - visits,

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,350 client-visits, but its actual level of activity was 4,400 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:
\table[[,\table[[Fixed element per],[month]],\table[[Variable element],[per client-visit]]],[Revenue,$0,$41.30
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