Bracken Clinic uses clentivins as its measure of activity. During September, the clinic budgeted for 2,100 cllent visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following dota concerning the formulas used in its budgeting and its actual results for September Data used in budgeting: Actual iesuls for September The dverau revenve and spending variance fle, the variance for net operoting income in the revenue and spending varlance column on the fienble buidget performance report for September would be closest ta: The overall revenue and spending variance (ie, the variance for net operating income in the revenue and spending variance column on the flexible budget performance reportt for September. would be closest to Mutgle chace $1700F 5910u 5910F 51984