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Clinic House uses client-visits as its measure of activity. During October, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 3,040

Clinic House uses client-visits as its measure of activity. During October, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 3,040 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting: Data used in budgeting:

Fixed element per month Variable element per client-visit
Revenue $51.2
Personnel expenses $36,600 $18.10
Medical supplies 1000 6.80
Occupancy expenses 12100 1.70
Administrative expenses 4800 0.20

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

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