12 Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,600 client-visits, but its actual level of activity was 2,540 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: Revenue Personnel expenses Medical supplies. Occupancy expenses Administrative expenses Total expenses Actual results for December: Revenue Personnel expenses. Medical supplies Fixed element Variable element per month. $ 0 per client-visit $ 45.30 $ 34,400. 1,700. 10,100 $ 13.20 5.20 1.90 3,900 0.20 $ 20.50 $ 50,100 $113,515 $ 66,960 $ 14,560 Occupancy expenses Administrative expenses $ 14,545 $ 4,470 The activity variance for administrative expenses in December would be closest to: