Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,750 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

	Fixed element per month	Variable element per client-visit
Revenue	$ 0	$ 40.20
Personnel expenses	$ 36,200	$ 11.40
Medical supplies	2,200	8.20
Occupancy expenses	9,200	2.20
Administrative expenses	6,200	0.40
Total expenses	$ 53,800	$ 22.20

The activity variance for net operating income in July would be closest to:

rev: 06_30_2020_QC_CS-208650

Multiple Choice

• $150 F

• $900 F

• $150 U

• $900 U