Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,100 client-visits, but its actual level of activity was 3,080 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December

Data used in budgeting:

	Fixed element per month	Variable element per client visit
Revenue		$35.10
Personnel expenses	$27,100	$11.10
Medical supplies	1,100	5.10
Occupancy expenses	10,100	1.00
Administrative expenses	6,100	0.20
Total expenses	$44,400	$17.40

Actual results for December:

Revenue	$124,660
Personnel expenses	$72,010
Medical supplies	$22,702
Occupancy expenses	$14,610
Administrative expenses	$8,115

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

$354 U

$3,247 U

$354 F

$3,247 F