Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 2,980 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 'Variable element element per per month client-visit $35.00 Revenue $11.00 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $27,000 1,000 10,000 200 $1 Actual results for January Fixed Variable element element per per month client-visit $35.00 Revenue Personnel expenses Medical supplies. Occupancy expenses Administrative expenses Total expenses $27,000 1,000 10,000 6,000 $44,000 $11.00 5.00 1.00 0.10 $17.10 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $124,650 $ 72,000 $ 22,700 $ 14,600 $ 8,105 The activity variance for net operating income in January would be closest to