Lizana Clinic uses client-visits as its measure of activity During December, the clinic budgeted for 4.400 client-visits, but its actual level of activity was 4.380 client-vtsns The dime has provided the following data concerning the formulas used in its budgeting and its actual results for December Data used in budgeting Actual results for December: The actcvity variance for net operating income in December would be closest to