Bartosiewicz Clinic uses client$-$visits as its measure of activity. During January, the clinic budgeted for $3,900$ client$-$visits, but its actual level of activity was $3,880$ 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 $ $0$ $ $35\mathrm{.}90$

Personnel expenses $ $27,900$ $ $11\mathrm{.}90$

Medical supplies $1,9005\mathrm{.}90$

Occupancy expenses $10,9001\mathrm{.}00$

Administrative expenses $6,9000\mathrm{.}50$

Total expenses $ $47,600$ $ $19\mathrm{.}30$

Actual results for January:

Revenue $ $124,740$

Personnel expenses $ $71,010$

Medical supplies $ $22,300$

Occupancy expenses $ $14,690$

Administrative expenses $ $8,195$

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

Multiple Choice

$$332$ U

$$332$ F

$$8,595$ U

$$8,595$ F