Federick Clinic 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 and its actual results for October: Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue				$	51.20
Personnel expenses	$	36,600		$	18.10
Medical supplies		1,000			6.80
Occupancy expenses		12,100			1.70
Administrative expenses		4,800			0.20
Total expenses	$	54,500		$	26.80

Actual results for October:

Revenue	$	158,578
Personnel expenses	$	87,314
Medical supplies	$	21,452
Occupancy expenses	$	18,048
Administrative expenses	$	5,248

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

$152 F

$8 U

$152 U

$8 F