Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 4,500 client-visits, but its actual level of activity was 4,480 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 perclient-visit
Revenue		$36.50
Wages and salaries	$28,500	$12.50
Expendables	1,400	6.50
Facility expenses	10,400	1.00
Administrative expenses	7,500	0.10
Total expenses	$47,800	$20.10

Actual results for December:

Revenue	$129,000
Wages and salaries	$70,010
Expendables	$21,010
Facility expenses	$13,180
Administrative expenses	$7,430

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 December would be closest to:

$8,630 F $8,302 F $8,302 U $8,630 U