PLEASE ANSWER ASAP

Bartosiewicz Clinic uses client-visits as its measure ofactivity. During January, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,380 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: Variable Fixed element per element client per month visit Revenue $35.40 Personnel expenses $27,400 $11.40 Medical supplies 1,400 5.40 Occupancy expenses 10,400 1.00 Administrative expenses 6,400 0.50 Total expenses $45,600 $18.30 Actual results for January: Revenue $124,690 Personnel expenses $ 72,040 Medical supplies $ 22,708 Occupancy expenses 3; 14,640 Administrative expenses $ 8,145 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 January would be closest to