Bartosiewicz Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,490 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:
Actual results for January:
The activity variance for net operating income in January would be closest to:

A) $188 F
B) $7,118 F
C) $188 U
D) $7,118 U