Mountaineer Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Revenue Personnel expenses Fixed element per month Variable element per client-visit $0 $26,100 $ 44.50 $12.60 Medical supplies 600 7.20 Occupancy expenses 6,500 2.40 Administrative expenses 3,100 0.10 Total expenses $ 36,300 $22.30 Actual results for September: Revenue $93,240 Personnel expenses $50,754 Medical supplies $ 15,328 $ 11,646 Occupancy expenses Administrative expenses $ 3,394 The revenue variance for September would be closest to: A. $210 U B. $1,990 F C. $1,990 U D. $210 F