Glassing Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 4,000 client-visits, but its actual level of activity was 3,960 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

	Fixed element per month			Variable element per client-visit
Revenue				$	26.20
Personnel expenses	$	24,900		$	6.20
Medical supplies		1,280			5.50
Occupancy expenses		4,290			3.10
Administrative expenses		3,115			1.60
Total expenses	$	33,585		$	16.40

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

$132 F

$184 U

$64 F

$64 U