Bartosiewicz Clinic uses chent visits as its measure of activity. During January, the clinic budgeted for 3.900 client visits, but its actual level of activity was concerning the formulas used in its budgeting and is actual results for January client-visits. The cinc has provided the following data Data used in budgeting: Fixed Variable element element per per month client-visit $35.0 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $27,900 1,900 10,900 $11.90 5.90 2.50 $19.30 $47.00 Actual results for January $124,740 $ 71,01e Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 14,690 ,195 The activity variance for net operating income in January would be closest to