please solve and show how, thank you!

Guateno Clinic uses client-visits as its measure of actity. During December, the clinic budgeted for 4.400 client-vits, but its actual level of acivily was 4,360 client visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for Decernber Data used in budgeting Actual results for December. The activity vartance for administrative expenses in December would be closest to