Domiat corporation is a service company that measures its output by the number of customers served, The company has provided the following fixed and variable cost estimates that it uses for budgeting purposes.

	fixed element per month	variable element per customer served
revenue		5,500 USD
employee salaries and wages	47,700 USD	1,100 USD
travel expenses		500 USD
other expenses	43,200 USD

The planning budget for October was based on serving 23 customers, but a total of 19 customers were actually served during October

The activity variance for revenue for October would have been closest to:

A) 22,000 USD U

B) 20,400 USD U

C) 22,000 USD F

D) 20,4000 USD F