Werber Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Werber Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,700 client-visits, but its actual level of activity was 2,730 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:
-The activity variance for net operating income in January would be closest to:

A) $2,019 U
B) $2,019 F
C) $489 F
D) $489 U