Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,780 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:

The 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:

Fixed Variable element element per per month client-visit $35.80 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $27,800 1,800 10,800 6,800 $47,200 $11.80 5.80 1.00 0.40 $19.00 Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $124,730 $ 71,000 $ 22,716 $ 14,680 $ 8,185