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 overall flexible budget variance (i.e., the variance for net operating income in the flexible budget variance column on the flexible budget performance report) for January would be closest to: