Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing Department:

Equivalent units of production—direct materials 110,000 EUP
Equivalent units of production—conversion 95,000 EUP
Costs in beginning Work in Process—direct materials $49,000
Costs in beginning Work in Process—conversion $36,000
Costs incurred in February—direct materials $414,000
Costs incurred in February—conversion 520,000

The cost per equivalent unit of production for conversion is:

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: