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 4,050 days, but they actually provided 3.970 days of daycare. Loving's accountant has determine that the following data should be used in its budgeting: Revenue Personnel expenses Facility rent and insurance Supplies Fixed per month $ 0 $ 36,700 2,700 9,700 6,700 $ 55,800 Variable per day of daycare $ 40.70 $ 11.90 8.70 Administrative expenses Total expenses 2.70 0.90 $ 24.20 For the month of August, calculate Loving Daycare Centers activity variance for net operating income: