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2. Healthy Pets Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 2,100 client-visits, but its ACTUAL level of activity was 2.050 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for May (14 points) USE THIS COST STRUCTURE TO PREPARE THE FLEXIBLE BUDGET: Fixed Variable clement element per per month client-visit Revenue....... $40.00 Personnel expenses $23,200 $11.30 Medical supplies 800 7.90 Occupancy expenses 5,700 1.10 Administrative expenses 3.300 0.30 Total expenses... $33,000 $20.60 ACTUAL RESULTS FOR MAY: FLEXIBLE BUDGET VARIANCE 582,960 REVENUE 45,935 PERSONNEL EXPENSES 17.195 MEDICAL SUPPLIES 7,875 OCCUPANCY EXPENSES ADMINISTRATIVE EXPENSES 3.985 $7970 NET INCOME FIU A. The Revenue Variance Equals B. Total Flexible Budget Expenses Equals C. Flexible Budget Net Income Equals FIU D. The Net Income Variance Equals