nof Kimon Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,500 client-visits, but was 3,300 dient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January Data used in budgeting: Variable element Fixed element per month per client-visit Revenue 43.7 Fin $ Tim Personnel S 33,600 expenses Medical supplies 1,900 Occupancy expenses 10,200 Administrative expenses 6,600 Total expenses 52,300 Actual results for January Actual results for January: Revenue $ . 127,218 Personnel expenses $ 71,860 Medical supplies 24,058 Occupancy $ 17,371 expenses Administrative expenses 7,547 The activity variance for net operating income in January would be closest to: Select one: a. $4,860 U b. $6,360 U c. $3,140 U d. 55.260 F