The clinic has provded the following data concerning the formulas used in IIs budgeting and its actual results for December

Data used in budgeting:

$\backslash$table$[[,\backslash$table$[[$Flxed elenent$],[$per wonth$]],\backslash$table$[[$Variable elewent$],[$per client$-$visit$]]],[$Revenue$,$$$0,$$$45\mathrm{.}20$