Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,000 client-visits, but its actual level of activity was 2,010 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

Fixed element per month Variable element per client-visit

Revenue - $ 43.70

Personnel expenses $ 26,100 $ 12.10

Medical supplies 1,000 6.30

Occupancy expenses 6,800 1.60

Administrative expenses 3,000 0.20

Total expenses $ 36,900 $ 20.20

The activity variance for net operating income in July would be closest to:

		$235 F
		$2,825 F
		$235 U
		$2,825 U