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 clientvisits. The cinic has provlded the following data concerning the formulas used in its budgeting and its actual results for January: Dota used in budgeting: Actual results for January: The overall revenue and spending wariance fle., the variance for net operating income in the revenve and spending variance column on the flexible budget performance report for January would be closost to