McKinley, an employee at Green Goddess Lawncare, is pleased that his old supervisor Russell retired. Russell seemed like a pretty nice guy, but rarely told McKinley if his work was acceptable until something went wrong. The new supervisor starts each day with reviewing yesterday's successes and challenges, and gives everyone opportunity to voice their concerns. One of the best assets of managers is their ability to provide timely feedback and to understand that employees want regular performance reviews.

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: