Loving Daycare Center uses days of daycare as its measure of activity. For the month of August, Loving budgeted that they would have children enrolled for 4,400 days, but they actually provided 4,460 days of daycare. Loving's accountant has determine that the following data should be used in its budgeting: Revenue Personnel expenses Supplies Facility rent and insurance Administrative expenses Total expenses Variable per day Fixed per month of daycare $ 0 $ 41.40 $ 37,400 3,400 $ 12.60 9.40 8,600 7,400 $ 56,800 3.40 0.70 $ 26.10 For the month of August, calculate Loving Daycare Centers activity variance for net operating income: