Question 13 $5.957 F $143 F [CLO-4] Monard Clinic uses client-visits as its measure of activity. During Janu- ary, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,710 clientvisits. The clinic has provided the following data concerning the for- mulas used in its budgeting and its actual results for January: 55,871 U $133 U Data used in budgeting: $133 F Fixed element per month Variable element per client visit $5.957 U Revenue $27.10 S143 U Personal expenses $20,400 $6.60 Medical supplies 800 4.90 $5,871 F Occupancy expenses 7,900 1.90 Administrative expenses 13,000 0.40 2 points Question 14 Total expenses $32.100 $13.80 [CLO3] Frazer Carp sells several as follows Selling price per Variable costs per al Actual results for January: Revenue $97.821 Personnel expenses $57,076 Medical supplies 1519,859 Occupancy expenses $11,759 Administrative expenses $4,274 The activity variance for net operating income in January would be closest to: Direct Mac Annual fixed S