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Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3.650 client- visits, but Its actual level of activity was

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Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3.650 client- visits, but Its actual level of activity was 3.590 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: The activity variance for net operating income in August would be closest to: $384 U $384 F $1, 134 U $1, 134 F

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