Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,350 client-visits, but its actual level of activity was 4,400 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	41.30
Personnel expenses	$	37,300		$	12.50
Medical supplies		3,300			9.30
Occupancy expenses		8,500			3.30
Administrative expenses		7,300			0.60
Total expenses	$	56,400		$	25.70

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

Multiple Choice

• $90 F

• $30 F

• $90 U

• $30 U