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		-		$	38.20
Personnel expenses	$	33,600		$	11.00
Medical supplies		1,900			6.20
Occupancy expenses		10,200			1.90
Administrative expenses		6,600			0.30
Total expenses	$	52,300		$	19.40

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:

A:$188 F

B:$7,118 F

C:$188 U

D:$7,118 U