Bartosiewicz Clinic uses client$-$visits as its measure of activity. During January, the clinic budgeted for $3,500$ client$-$visits, but its actual level of activity was $3,490$ 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$-$visit

Revenue

$ $0$

$ $38\mathrm{.}20$

Personnel expenses

$ $33,600$

$ $11\mathrm{.}00$

Medical supplies

$1,900$

$6\mathrm{.}20$

Occupancy expenses

$10,200$

$1\mathrm{.}90$

Administrative expenses

$6,600$

$0\mathrm{.}30$

Total expenses

$ $52,300$

$ $19\mathrm{.}40$

Actual results for January:

Revenue

$ $127,218$

Personnel expenses

$ $71,860$

Medical supplies

$ $24,058$

Occupancy expenses

$ $17,371$

Administrative expenses

$ $7,547$

The activity variance for net operating income in January would be closest to:

$($Ch $9-$LO $4)$

Question $3$ options:

$$7,118$ U

$$188$ F

$$188$ U

$$7,118$ F