Glassing Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 3,730 client-visits, but its actual level of activity was 3,690 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				$	28.60
Personnel expenses	$	25,200		$	6.40
Medical supplies		1,045			5.90
Occupancy expenses		4,115			3.50
Administrative expenses		3,095			1.80
Total expenses	$	33,455		$	17.60

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

$132 F

$72 U

$192 U

$72 F