Lizana Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,680 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December Data used in budgeting: Actual results for December: The activity variance for net operating income in December would be closest to: A) $330 U B) $330 F C) $5,180 U D) $5,180 F