Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 2,980 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 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 27,000 1,000 10,000 6,000 $ 44,000 Variable element per client-visit $ 35.00 $ 11.00 5.00 1.00 .10 $ 17.10 Actual results for January: Revenue $ 124,650 Personnel expenses $ 72,000 Medical supplies $ 22,700 Occupancy expenses $ 14,600 Administrative expenses $ 8,105 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: Multiple Choice $2,097 F $2,455 U $2,097 U $2,455 F