A credit collector calls Sam and his wife during their breakfast to ask about their past due balance. Sam is confused because he did not open a credit card account with the institution. Upon further investigation, he finds out that he and several other people who visited the same restaurant had their credit information compromised when they were swiped through a .

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: