Guareno Cinic uses client visits as its measure of activity. During December the concerning the formulas used in its budgeting and its actual results for December budgeted for 2.700 client v s. but is actualevel of activity was 260 cents the clinic has provided the following data Data used in budgeting: Fixed variable element element per per month client visit $45.40 Revenue $54,500 $13.30 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 2.00 8.38 4.800 sse, Actual results for December Revenue Personnel expenses $118,300 568,635 $ 15,435 $15,090 $ 4,865 Occupancy expenses Administrative expenses The activity wariance for administrave expenses in December would be closest to