Stivason Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Stivason Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,290 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 activity variance for net operating income in September would be closest to:

A) $134 F
B) $306 U
C) $306 F
D) $134 U