Attached is a cost accounting problem on flexible budgets and performance analysis. It asks to use a performance report that includes the 1) actual results, 2) flexible budget, 3) flexible budget variance, 4) master budget, and 5) sales activity rate to find the net operating income of the 1) total variance, 2) revenue/spending variance, 3) activity variance. Thank you in advance.

McGannon Clinic uses patient-visits as its measure of activity. The clinic has provided the following report: Using a performance report for December including columns for the (a) actual results, (b) flexible budget, (c) flexible budget variance, (d) master budget, and (e) sales activity variance; complete the following: Total Variance Net Operating Income Revenue/Spending Variance Activity Variance