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 Variable element element per per month client-visit $36.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $28,900 1,800 10,800 7,900 $49,400 $12.90 6.90 1.00 0.50 $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 $3120 $6,478U $6,478E $312E