Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: Variable Fixed element element per per month client- visit $39.10 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $35,100 1,100 8,100 5,100 $49,400 $10.30 7.10 1.10 0.20 $18.70 The activity variance for administrative expenses in July would be closest to: The activity variance for administrative expenses in July would be closest to: o $18 F o $78 F o $78 0 o $18 U