Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,300 client-visits, but its actual level of activity was 5,320 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: (8 00:29:19 Fixed Variable element element per per month client-visit $37.30 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29, 300 1,600 10,300 6,800 $48,000 $13.30 7.30 1.00 0.40 $22.00 Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $150,300 $ 70,090 $ 20, 226 $ 14,100 $ 7,580 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 $4.908 $5,214E $4,908 $5,214U Lenci 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 5,110 units, but its actual level of activity was 5,060 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: ( 8 00:29:10 Fixed Variable element element per per month unit $39.70 Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses Total expenses $ 0 0 41,600 22,800 $64,400 $ 5.60 15.80 1.40 .30 $23.10 Actual results for May: Revenue Direct labor Direct materials Manufacturing overhead Selling and administrative expenses $ 197,910 $ 28,665 $ 80,365 $ 48, 405 $ 22,780 The spending variance for manufacturing overhead in May would be closest to: Multiple Choice $279 F $349 F $279 U $349 U