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Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,380

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,380 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 - $ 35.40
Personnel expenses $ 27,400 $ 11.40
Medical supplies 1,400 5.40
Occupancy expenses 10,400 1.00
Administrative expenses 6,400 0.50
Total expenses $ 45,600 $ 18.30

Actual results for January:

Revenue $ 124,690
Personnel expenses $ 72,040
Medical supplies $ 22,708
Occupancy expenses $ 14,640
Administrative expenses $ 8,145

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

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