artosiewicz Clinic uses client-visits as its measure of activity During January, the clinic budgeted for 3.100 clent-visits, but ts actual level of activity was 3,080 client-vists the following data concerning the formulas used in its budgeting and its actual results for January Data used in budgeting Fixed Variable element element per $35.10 Revenue $27,100 $11.10 1.00 0.20 $44,400 $17.46e 1,100 .10 Medical supplies Occupancy expenses Administrative expenses Total expenses 10,100 6,180 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $124,660 $ 72,610 22,702 s 14,610 $ 8,115 The overall revenue and spending variance lie, the variance fo report) for January would be closest to r net operating income in the revenue and spending variance column on the flexible budget performance