Please help me

Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,600 client- visits, but its actual level of activity was 3,520 client-visits. The clinic has provided the following data conceming the formulas to be used in its budgeting conceming the formuilas to be used in its budgeting Fixed Variable element per element per client-visit $39.80 month Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 1,800 8.800 5.800 $52.200 780 1.80 90 $21.50 The activity variance for net operating income in August would be closest to O $714 U $1,464 F O $714 F O $1,464 U