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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,850 client-visits, but its actual level of activity was 3,800

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,850 client-visits, but its actual level of activity was 3,800 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 - $ 40.30
Personnel expenses $ 36,300 $ 11.50
Medical supplies 2,300 8.30
Occupancy expenses 9,300 2.30
Administrative expenses 6,300 0.50
Total expenses $ 54,200 $ 22.60

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

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