Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 5,000 client-visits, but its actual level of activity was 5,020 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 $37.00 Personnel expenses $29,000 $13.00 Medical supplies 1,900 7.00 Occupancy expenses 10,900 1.00 Administrative expenses 6,500 0.10 Total expenses $48,300 $21.10 Actual results for December: Revenue $150,000 Personnel expenses $70,060 Medical supplies $20,220 Occupancy expenses $14,070 Administrative expenses $7,550 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: rev: 11_01_2016_QC_CS-68302 $6,582 F $6,900 F $6,582 U $6,900 U