Nussey Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,200 client- visits, but its actual level of activity was 3,140 client-visits. The clinic has provided the following data concerming the formulas used in its budgeting and its actual results for May Data used in budgeting Fixed Variable element per element per month client-Visit $58.00 Revenue $21,050 12.20 Personal expenses Medical supplies Occ Administrative expens Total expenses 825 7 90 expenses $32.275S2210 Actual resuits for May $185,260 Revenue Personal expenses Medical supplies Occupancy expenses Administrative expenses 58 $25,990 $10 800 4.600 would be closest to: O S110 F O $200 u O $110 U O $200 F