Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,850 client-visits, but its actual level of activity was 3,800 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 $40.30 Personnel expenses $36,300 $11.50 Medical supplies 2,300 8.30 Occupancy expenses 9,300 2.30 Administrative expenses 6,300 0.5 Total expenses $54,200 $22.60 The activity variance for administrative expenses in August would be closest to: $85 U $25 U $25 F $85 F