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: Actual results for January: The activity variance for net operating income in January would be closest to: Multiple Choice $342U $342F $5,383U $5,383F