Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3.400 client visits, but its actual level of activity was 3,380 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January Data used in budgeting: Fixed element per month Variable element per client- visit $35.40 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $27,400 1,400 10,400 6,400 $45,600 $11.40 5.40 1.00 -0.50 $18.30 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $124,690 $ 72,040 $ 22,708 $ 14,640 $ 8.145 The activity variance for net operating income in January would be closest to Multiple Choice O $342U 0 O $342 F 0 0 $5,383 U 0 $5,383 F 0 Piechocki Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6,300 units, but its actual level of activity was 6,250 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting: Fixed Variable element element per per month unit $33.80 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses 33,000 25,100 $ 5.80 13.40 1.30 0.50 $58,100 $21.00 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $212,300 $ 35,730 $ 85,600 $ 41,500 $ 30,430 The revenue variance for May would be closest to: Multiple Choice 0 O $640 F 0 O $1,050 F 0 O SOBO U 0 $540U