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Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,700 client-visits, but its actual level of activity was 4,680

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,700 client-visits, but its actual level of activity was 4,680 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 - $ 36.70
Personnel expenses $ 28,700 $ 12.70
Medical supplies 1,600 6.70
Occupancy expenses 10,600 1.00
Administrative expenses 7,700 0.30
Total expenses $ 48,600 $ 20.70

Actual results for January:

Revenue $ 131,000
Personnel expenses $ 70,030
Medical supplies $ 21,014
Occupancy expenses $ 13,200
Administrative expenses $ 7,450

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

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