Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,500 client-visits, but its actual level of activity was 2,450 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 element per month	Variable element per client-visit
Revenue	$ 0	$ 45.20
Personnel expenses	$ 34,300	$ 13.30
Medical supplies	1,600	5.40
Occupancy expenses	10,000	1.80
Administrative expenses	3,800	0.20
Total expenses	$ 49,700	$ 20.70

Actual results for December:

Revenue	$ 108,650
Personnel expenses	$ 65,755
Medical supplies	$ 14,380
Occupancy expenses	$ 14,000
Administrative expenses	$ 4,210

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

(Course LO 9)

Question 10 options:

	$90 U
	$10 U
	$10 F
	$90 F