Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,000 client-visits, but its actual level of activity was 3,920 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	40.60
Personnel expenses	$	36,600		$	11.80
Medical supplies		2,600			8.60
Occupancy expenses		9,600			2.60
Administrative expenses		6,600			0.80
Total expenses	$	55,400		$	23.80

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