Acct

Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,670 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 per client-visit
Revenue		-		$	44.30
Personnel expenses	$	35,500		$	12.90
Medical supplies		1,200			5.00
Occupancy expenses		11,200			1.80
Administrative expenses		5,000			0.40
Total expenses	$	52,900		$	20.10

Actual results for December:

Revenue	$	159,585
Personnel expenses	$	81,375
Medical supplies	$	18,940
Occupancy expenses	$	17,260
Administrative expenses	$	6,550

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

Multiple Choice

$12 F

$70 F

$12 U

$70 U