Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,400 client-visits, but its actual level of activity was 5,420 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 Revenue - $ 37.40 Personnel expenses $ 29,400 $ 13.40 Medical supplies 1,700 7.40 Occupancy expenses 10,400 1.00 Administrative expenses 6,900 0.50 Total expenses $ 48,400 $ 22.30Actual results for January: Revenue $ 150,400 Personnel expenses $ 70,100 Medical supplies $ 20,228 Occupancy expenses $ 14,110 Administrative expenses $ 7,590The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the flexible budget performance report) for January would be closest to: