Bracken Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting:
Actual results for September:
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 September would be closest to:

A) $1,798 U
B) $1,798 F
C) $910 U
D) $910 F