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100 Lt 10- Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3.400 client-visits, but its actual level of

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100 Lt 10- Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3.400 client-visits, but its actual level of activity was 3,370 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December Data used in budgeting: Fixed element per month Variable element pe client-visit 44.0 Revenue 14.0 $ Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 35,200 2,500 10,900 4,700 S 53,300 Actual results for December: Revenue $145,320 Personnel expenses $ 80,920 Medical supplies $ 22,120 Occupancy expenses $ 17,790 Administrative expenses$ 6,100 The activity variance for administrative expenses in December would be closest to

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