Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,350 client-visits, but its actual level of activity was 3,260 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting Fixed Variable element element per per month client-visit Revenue $39.30 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $35,300 1,300 8,300 5,300 $50,200 $10.50 7.30 1.30 0.40 $19.50 The activity variance for net operating income in July would be closest to