Tallahassee Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2.400 client-visits, but its actual level of activity was 2,450 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. Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Fixed element per Variable element month $ 0 $ 34,300 $ 176,210 $ 84,445 $ 34,105 3,200 11,700 7,000 $ 56,200 $ 20,800 $ 9,015 The revenue variance for February would be closest to: per client-visit $ 70.20 $ 23.50 14.50 5.40 2.10 $ 45.50