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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,270

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,270 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 - $ 41.00
Personnel expenses $ 37,000 $ 12.20
Medical supplies 3,000 9.00
Occupancy expenses 8,200 3.00
Administrative expenses 7,000 0.30
Total expenses $ 55,200 $ 24.50

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

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