Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,400 client-visits, but its actual level of activity was 4,380 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 Variable element per per month client-visit Revenue Personnel expenses $36.40 $28,400 $12.40 Medical supplies 1,300 6.40 Occupancy expenses 10,300 1.00 Administrative expenses 7,400 0.50 Total expenses $47,400 $20.30 Actual results for January. Revenue $127,830 Personnel expenses $ 70,140 Medical supplies $ 21,116 Occupancy expenses $ 14,210 Administrative expenses $ 7,890 The activity variance for net operating Income In January would be closest to