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Tennies Clinic uses client - visits as its measure of activity. During November, the clinic budgeted for 3 , 4 0 0 client - visits,

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,390 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:
\table[[,Fixed element],[per month,per cliable element,],[Revenue,$0,$35.60
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