Tallahassee Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,370 client-visits, but its actual level of activity was 2,420 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for February Medical supplies Fixed element per month $ 0 $ 34,000 2,900 11,400 6,700 $ 55,000 $ 173,210 $ 83,845 $ 33,505 $ 20,200 Revenue Personnel expenses Occupancy expenses Administrative expenses $ 8,415 The revenue variance for February would be closest to Variable element per client-visit $ 69.90 $ 23.20 14.20 5.101 1.80 $ 44.30