Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,290 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and actual results for November: Data used in budgeting: Fixed element per month Variable element per client-visit $ 35.40 Revenue $ 29,500 1,200 7,600 10.40 5.80 1.90 $ Personnel expenses Medical supplies Occupancy expenses