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 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Fixed element per month $e $ 27,900 1,900 10,900 6,900 $ 47,600 Variable element per client-visit $ 35.90 $ 11.90 5.90 1.00 0.50 $ 19.30 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 124,740 $ 71,010 $ 22,300 $ 14,690 $ 8,195 Ine acuvity variance for net operating income in January would be ciosest to Multiple Choice $332 $332 $9.595 58 595