Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,200 client-visits, but its actual level of activity was 3,160 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

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

A) $72 F

B) $12 U

C) $72 U

D) $12 F