Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,000 client-visits, but its actual level of activity was 5,020 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	$ 0	$ 37.00
Personnel expenses	$ 29,000	$ 13.00
Medical supplies	1,900	7.00
Occupancy expenses	10,900	1.00
Administrative expenses	6,500	0.10
Total expenses	$ 48,300	$ 21.10

Actual results for January:

Revenue	$ 150,000
Personnel expenses	$ 70,060
Medical supplies	$ 20,220
Occupancy expenses	$ 14,070
Administrative expenses	$ 7,232

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:

a. $6,582 F

b. $6,900 F

c. $6,582 U

d. $6,900 U