Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,600 client-visits, but its actual level of activity was 4,580 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting: Fixed element per month Variable element per client-visitRevenue - $ 36.00Personnel expenses $ 28,000 $ 12.00Medical supplies 2,000 6.00Occupancy expenses 11,000 1.00Administrative expenses 7,000 0.10Total expenses $ 48,000 $ 19.10Actual results for January:Revenue $ 124,750 Personnel expenses $ 70,500Medical supplies $ 21,050Occupancy expenses $ 14,000Administrative expenses $ 7,850The 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 January would be closest to:Multiple ChoiceA $8,250 FB $7,912 FC $8,250 UD $7,912 U