Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,800 client-visits, but its actual level of activity was 2,720 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December Data used in budgeting: Fixed Variable element element per per month client-visit $45.50 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $34,600 1,900 10,300 4,100 $50,900 $13.40 5.40 1.60 0.40 $20.80 Actual results for December element element per per month client-visit $45.50 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $34,600 1,900 10,300 4,100 $13.40 5.40 1.60 Actual results for December Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $123, 105 $ 70,330 $ 16,330 $ 14,280 $ 5,280 The activity variance for administrative expenses in December would be closest to