Jiminian Clinic uses client-visits as its measure of activity. During March, the cleric budgeted for 3, 700 client visits, but its actual level of activity was 3, 660 client-visits. the clinic has provided the following data concerning the formulas used in the budgeting and the actual results for March: Data used in budgeting: Actual results for March: The net operating income in the flexible budget for March would be