can someone please solve this question

[CLO-4] Monard Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,710 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 $27.10 Personnel expenses $20,400 $6.60 800 4.90 Medical supplies Occupancy expenses Administrative expenses 7,900 1.90 3,000 0.40 Total expenses $32,100 $13.80 Actual results for January: Revenue $97,821 Personnel expenses $57,076 Medical supplies $19,859 $11,759 Occupancy expenses Administrative expenses $4,274 The activity variance for net operating income in January would be closest to