Guareno Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,240 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 $44.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $36,100 1,800 11,800 5,600 $55,300 $13.50 5.50 2.40 0.40 $21.80 Actual results for December: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $188,655 $ 92,205 $ 24,605 $ 21,430 $ 7,400 The activity variance for administrative expenses in December would be closest to: Multiple Choice O $80 U O $80F $24 F O $24 U O