Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,300 client-visits, but its actual level of activity was 5,320 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 $37.30 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,300 1,600 10,300 6,800 $48,000 $13.30 7.30 1.00 0.40 $22.00 Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $150,300 $ 70,090 $ 20,226 $ 14,100 $ 7,580 The activity variance for net operating income in January would be closest to: Multiple Choice $306 U O $5,214 F $306 F $5,214 U