Lantagne Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,820 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting:

	Fixed element per month	Variable element per client-visit
Revenue		$38.20
Personnel expenses	$36,800	$11.30
Medical supplies	1,700	5.20
Occupancy expenses	10,200	2.00
Administrative expenses	7,600	0.40
Total expenses	$56,300	$18.90

Actual results for May:

Revenue	$145,664
Personnel expenses	$80,786
Medical supplies	$21,314
Occupancy expenses	$17,960
Administrative expenses	$8,848

The overall revenue and spending variance (i.e., the variance for net operating income in the revenue and spending variance column on the revenue and spending variances report) for May would be closest to:

Question 18 options:

A)

$670 F

B)

$284 U

C)

$670 U

D)

$284 F