What is the activity variance for net operating income in january?

What is the net operating income in the Planning budget?

Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 4,100 client-visits, but its actual level of activity was 4,080 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: Variable Fixed element per element client per month visit Revenue $36.10 Personnel expenses $28,100 $12.10 Medical supplies 1,000 6.10 Occupancy expenses 10,000 1.00 Administrative expenses 7,100 0.20 Total expenses $46,200 $19-40 [ Actual results for January: Revenue $125,800 Personnel expenses $ 70,110 Medical supplies $ 21,110 Occupancy expenses $ 14,100 Administrative expenses $ 7,860 r_________________________________ The activity variance for net operating income in January would be closest to