Bartosiewicz Clinic uses clientvisits as its measure of activity. During January, the clinic budgeted for 3,500 clientvisits, but its actual level of activity was 3,490 clientvisits. 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 Variable element per month client-visit Revenue $ 0 $ 38.20 Personnel expenses 55 33,600 $ 11.00 Medical supplies 1,900 6.20 Occupancy expenses 10,200 1.90 Administrative expenses 6,600 0.30 Total expenses $ 52,300 $ 19.40 Actual results forJanuarv: Revenue $ 127,218 Personnel expenses $ 71,860 Medical supplies $ 24,058 Occupancy expenses $ 17,371 Administrative expenses $ 7,547 The overall revenue and spending variance lie, the variance for net operating income in the revenue and spending variance column on the exible budget performance report) for January would be closest to: 0 $6,930 u 0 $6,930 F 0 $7,118 U 0 $7,118 F