ndng Vaviance 28,5 3- Bartosiewicz Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 5,400 client-visits, but its actual level of activity was 5,420 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 Variable element per client-visit month Revenue 37.40 Personnel expenses Medical supplies Occupancy expenses Administrative 29,400 1,700 10,400 13.40 7.40 1.00 0.50 6,900 expenses 22.30 48,400 Total expenses Actual results for January: $150,400 $ 70,100 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses$ $ 20,228 $ 14,110 7,590 The activity variance for net operating income in January would be closest to