bam #2 "Final 120% roox games In a Glassing Clinic uses client-visits as its measure of actvity During September, the clinic budgeted for 3,700 client visits, but ts actual level of activity was 3,660 clent visits. The clinic has provided the following data concerning the formulas to be used in its budgeting Fxed element per Variablee Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses S 20,300 800 3,800 3,000 S 27,900 $ 1810 $ 4.90 2 90 3.50 0.30 $ 860 The activity variance for administrative expenses in September would be closest to O $132 F O $12 U O $132 U O $12 F