Tennies Clinic uses client$-$visits as its measure of activity. During November, the clinic budgeted for $3,700$ client$-$visits, but its actual level of activity was $3,690$ client$-$visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

$\backslash$table$[[,$Fixed element,Variable element$],[$Revenue$,$per month,per client$-$visit$],[$Personnel expenses,$$0,$$$36\mathrm{.}20$