Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,300 client-visits, but its actual level of activity was 5,320 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 per month Variable element per client-visit Revenue - $ 37.30 Personnel expenses $ 29,300 $ 13.30 Medical supplies 1,600 7.30 Occupancy expenses 10,300 1.00 Administrative expenses 6,800 0.40 Total expenses $ 48,000 $ 22.00 Actual results for January: Revenue $ 150,300 Personnel expenses $ 70,090 Medical supplies $ 20,226 Occupancy expenses $ 14,100 Administrative expenses $ 7,580 The activity variance for net operating income in January would be closest to:
