Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 4,000 client-visits, but its actual level of activity was 3,940 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		-		$	44.60
Personnel expenses	$	35,800		$	13.20
Medical supplies		1,500			5.20
Occupancy expenses		11,500			2.10
Administrative expenses		5,300			0.40
Total expenses	$	54,100		$	20.90

Actual results for December:

Revenue	$	174,030
Personnel expenses	$	86,700
Medical supplies	$	21,500
Occupancy expenses	$	19,255
Administrative expenses	$	7,000

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

Multiple Choice

• $24 U

• $100 F

• $100 U

• $24 F

Feemster Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During October, the company budgeted for 6,020 units, but its actual level of activity was 5,970 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Data used in budgeting:

	Fixed element per month			Variable element per unit
Revenue		-		$	31.10
Direct labor	$	0		$	6.80
Direct materials		0			9.80
Manufacturing overhead		38,200			2.50
Selling and administrative expenses		26,000			2.00
Total expenses	$	64,200		$	21.10

Actual results for October:

Revenue	$	182,095
Direct labor	$	37,510
Direct materials	$	55,800
Manufacturing overhead	$	51,775
Selling and administrative expenses	$	37,670

The activity variance for selling and administrative expenses in October would be closest to:

Multiple Choice

• $370 F

• $100 U

• $370 U

• $100 F