QUESTION 10 [CLO-4Monard Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3.700 client-visits, but its actual level of activity was 3.710 client-visits. The dinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Fixed element per month Variable element per client-visit $27.10 $30,400 $6.60 800 4.90 7.900 0.90 3.000 0.40 $42.100 $12.80 Actual results for January Revenue $97.821 Personnel expenses $57,076 Medical supplies $19,859 Occupancy expenses $11.759 Administrative expenses $4,274 The activity variance for net operating income in January would be closest to: $143 U $5.957 F $5,871 U $5,871 F $143 F $382 F $992 U $5.957 U