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Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,780

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,780 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 $ 35.80
Personnel expenses $ 27,800 $ 11.80
Medical supplies 1,800 5.80
Occupancy expenses 10,800 1.00
Administrative expenses 6,800 0.40
Total expenses $ 47,200 $ 19.00

Actual results for January:

Revenue $ 124,730
Personnel expenses $ 71,000
Medical supplies $ 22,716
Occupancy expenses $ 14,680
Administrative expenses $ 8,185

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

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