Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,750 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		$40.20
Personnel expenses	$36,200	$11.40
Medical supplies	2,200	8.20
Occupancy expenses	9,200	2.20
Administrative expenses	6,200	0.4
Total expenses	$53,800	$22.20

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

a)$20 U

$b)20 F

c)$80 U

d)$80 F