Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September:

	Fixed element per month			Variable element per client-visit
Revenue				$	44.50
Personnel expenses	$	26,100		$	12.60
Medical supplies		600			7.20
Occupancy expenses		6,500			2.40
Administrative expenses		3,100			0.10
Total expenses	$	36,300		$	22.30

Actual results for September:

Revenue	$	93,240
Personnel expenses	$	50,754
Medical supplies	$	15,328
Occupancy expenses	$	11,646
Administrative expenses	$	3,394

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 September would be closest to: