Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,500 client-visits, but its actual level of activity was 4,480 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 per client-visit Revenue $0 $36.50 Personnel expenses $ 28,500 $ 12.50 Medical supplies 1,400 6.50 Occupancy expenses 10,400 1.00 Administrative expenses 7,500 0.10 Total expenses $ 47,800 $ 20.10 Actual results for January Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 129,000 $ 70,010 $ 21,010 $ 13, 180 $ 7,430 The activity variance for net operating income in January would be closest to: Multiple Choice