North south sales $900,000 $800,000 variable expenses 450,000 300,000 traceable fixed expenses 260,000 210,000 allocated common corporate expenses 240,000 190,000 net operating income (loss) ($50,000) $100,000 management at kelsh is pondering the elimination of the north division. if the north division were eliminated, its traceable fixed expenses could be avoided. the total common corporate expenses would be unaffected. given this data, the elimination of the north division would result in an overall company operating income of:

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: