Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2310 client-visits, but its actual level of activity was 2360 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February:Data used in budgeting: Fixed element per monthVariable element per client-visitRevenue - $69.30?      Personnel expenses$33,400? $22.60?Medical supplies 2300?  13.60?Occupancy expenses 10,800?  4.50?Administrative expenses 6100?  1.20?Total expenses$52,600? $41.90??Actual results for February:  ?Revenue$167,210? Personnel expenses$82,645??Medical supplies$32,305??Occupancy expenses$19,000??Administrative

expenses$7215????The revenue variance for February would be closest to: 

A. $3662 F
B. $7127 U
C. $3662 U
D. $7127 F


Answer: A

Business

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