9.

Glassing Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 4,055 client-visits, but its actual level of activity was 4,015 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-visit
Revenue				$	26.10
Personnel expenses	$	21,200		$	6.50
Medical supplies		1,270			6.10
Occupancy expenses		4,050			3.70
Administrative expenses		3,110			1.90
Total expenses	$	29,630		$	18.20

The activity variance for administrative expenses in September would be closest to:

A. $196 U

B. $132 F

C. $76 U

D. $76 F