ABC Company has the following data for December: Budget Forecasted Number of Client Visits 3,500 visits Fixed element per month Variable element per client visit $35.50 $11.50 $27,500 Revenue -Personnel expenses -Administrative expenses Net Operating Income 6.60 18,500 The actual administrative expenses for December were $40,168 based on 3,480 actual visits. The total variance for administrative expenses in December would be closest to: $1,300 F $1422