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Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,280

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Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,280 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 Variable element element per per month client visit $35.30 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $27.300 1.300 10,300 6.300 $45,200 $11.30 5.30 1.00 0.40 $18.00 Actual results for December Revenue $124,680 Personnel expenses Medical supplies Occupancy expenses Administrative expenses $72,030 $22,706 $14,630 $8,135 ses The activity variance for net operating income in December would be closest to Multiple Choice 0 $4,711U 00:1852 0 $346 U 3460 0 $345 F 0

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