Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was 4,040 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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for November Fixed Variable element element per per month client-visit $36.90 $31,000 $11.90 1,950 7.30 9,100 3.40 7,400 0.30 $49,450 $22.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $149,278 $ 79,037 $ 32,277 $ 22,341 $ 8,372