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Boston Clinic uses patient-visits as its measure of activity. The clinic has provided the following report: Boston Clinic Comparison of planning budget to actual results

Boston Clinic uses patient-visits as its measure of activity. The clinic has provided the following report:

Boston Clinic
Comparison of planning budget to actual results
For the month ended December 31
Planing Budget Actual Reults Variances
Patiens Visits 2,000 2,400
Revenue ($58.10/ patient) $116,200 $142,080 $25,880 F
Expenses:
Personnel expenses ($30,000 + $17.40/patient) 65,200 74,250 9,050 U
Medical supplies ($1,300 + $9.6/patient) 20,500 24,670 4,170 U
Occupancy expenses ($9,000 + $1.9/patient) 12,800 14,020 1,220 U
Administrative expenses ($6,200 + $0.30/ patient) 6,800 6,860 60U
Total Expense 105,300 119,800 14,500 U
Net operating income $10,900 $22,280 $11,380 F

What is the Sales Volume variance of operating income?

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