Glassing Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Glassing Clinic uses client-visits as its measure of activity.During September, the clinic budgeted for 3, 700 client-visits, but its actual level of activity was 3, 660 client-visits.The clinic has provided the following data concerning the formulas to be used in its budgeting: The activity variance for net operating income in September would be closest to:

A) $380 U
B) $3, 540 U
C) $3, 540 F
D) $380 F