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Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,880

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,880 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 element per month Variable element per client-visit
Revenue $ 0 $ 35.90
Personnel expenses $ 27,900 $ 11.90
Medical supplies 1,900 5.90
Occupancy expenses 10,900 1.00
Administrative expenses 6,900 0.50
Total expenses $ 47,600 $ 19.30

Actual results for January:

Revenue $ 124,740
Personnel expenses $ 71,010
Medical supplies $ 22,300
Occupancy expenses $ 14,690
Administrative expenses $ 8,195

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

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