Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,900 client-visits, but its actual level of activity was 4,880 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:

	Fixed element per month	Variable element per client-visit
Revenue	$ 0	$ 36.90
Personnel expenses	$ 28,900	$ 12.90
Medical supplies	1,800	6.90
Occupancy expenses	10,800	1.00
Administrative expenses	7,900	0.50
Total expenses	$ 49,400	$ 21.30

Actual results for January:

Revenue	$ 134,000
Personnel expenses	$ 70,050
Medical supplies	$ 21,018
Occupancy expenses	$ 14,260
Administrative expenses	$ 8,110

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

Multiple Choice

$312 U

$312 F

$6,478 U

$6,478 F