A cinc ses clients its mense of activity during January, the charac budgeted for 5.000 chants, but its actual level of activity was 5.020 chionists The che ha provide the towing cute concerning the formules used in es budgeting and its actual results for January Den used in budgeting avenue Personnel expense Medical supplies n Administrative expenses Total Fixed element Variable element personth per client visit $0 $ 37.00 $ 29,000 $ 13.00 1.900 7.00 10,900 1.00 6.500 0.10 $.45,300 $ 21.10 Actual results for anuary Povenue Personnel expenses Medical supplies Decupancy operise ministrative pense $ 150,000 $ 70,060 $ 20,220 $14.070 5 7.550 The activity verance for net operating income in January would be closest to Multiple Choice $6,900 F O $318 U $6,900 U O $318 F