Woofter Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During January, the company budgeted for 7,600 units, but its actual level of activity was 7,560 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for January: 
-The activity variance for net operating income in January would be closest to:
Definitions:
Notion of Objectivity
A concept that emphasizes the importance of being impartial and unbiased in judgment or analysis.
Aristotelian Rhetoric
Aristotelian Rhetoric is the ancient art of argumentation and persuasion, as defined by Aristotle, which focuses on the use of ethos, pathos, and logos to influence an audience.
Nature of Audience
The characteristics, behaviors, and demographic features of the people intended to receive a message or product.
Aristotle's Concept
The body of philosophical doctrines developed by the ancient Greek philosopher Aristotle, encompassing various aspects of reality, ethics, and logic.
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