Panther Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,500 client-visits, but its actual level of activ client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January Data used in budgeting: 2600 2500 Variable Fixed element per month element per client-visit Revenue $ 38.2 $ $ 11 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 28,000 1,900 8,800 6,600 45,300 19.4 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses 127.218 71,860 24,058 17,371 7,547 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses $ Administrative expenses S S $ 127.218 71,860 24,058 17,371 7.547 The overall revenue and spending variance (ie, the variance for net operating income in the revenue and spending variance column on the be closest to: Select one: a. 4540 F b. 4870 F c.2802 F d. 6320 u