Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,300 client-visits, but its actual level of activity was 5,320 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 month $ 0 per client-visit Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 37.30 $ 29,300 $ 13.30 1,600 7.30 10,300 1.00 6,800 0.40 $ 48,000 $ 22.00 $ 150,300 $ 70,090 $ 20,226 $ 14,100 $ 7,580 The activity variance for net operating income in January would be closest to