Hahn company uses a job-order costing system. its plantwide predetermined overhead rate uses direct labor-hours as the allocation base. the company pays its direct laborers $15 per hour. during the year, the company started and completed only two jobs—job alpha, which used 54,500 direct labor-hours, and job omega. the job cost sheets for the these two jobs are shown below:

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: