Kimon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,150 client-visits, but its actual level of activity was 4,080 client-visits. The clinic has provided the following dota concerning the formulas to be used in its budgeting: Fixed Variable element element per per month client-visit $40.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $36,900 2,900 9,900 6,900 $56, 600 $12.10 8.90 2.90 0.20 $24.10 The activity variance for net operating Income In July would be closest to