Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,600 client-visits, but its actual level of activity was 4,580 client-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: Fixed element Variable element per month per client-visit Revenue $0 $36.60 Personnel expenses $ 28,600 $ 12.60 Medical supplies 1,500 6.60 Occupancy expenses 10,500 1.00 Administrative expenses 7,600 0.20 Total expenses $ 48,200 $ 20.40 Actual results for January Revenue $ 130,000 Personnel expenses $ 70,020 Medical supplies $ 21,012 Occupancy expenses $ 13, 190 Administrative expenses $ 7,440 The activity variance for net operating income in January would be closest to: Multiple Choice $324 F O $3240 $7,982 $7,982