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 ?

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,600 client-visits, but its actual level of activity was 3,580 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: Fixed Variable element per element per month client-visit Revenue $35.60 $ 27,600 $11.60 5.60 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 1,600 10,600 1.00 6,600 0.20 $ 46,400 $18.40 Actual results for January: $124,710 $72,060 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 22,712 $ 14,660 $ 8,165