Western Michigan Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,700 client-visits, but its actual level of activity was 2,730 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting Fixed element Variable element per month per client-visit Revenue $33.60 Personnel expenses S22,100 $8.70 Medical supplies 1,100 6,60 Occupancy expenses... 5,600 Administrative expenses.... 3.700 0.40 Total expenses $32.500 $17.30 1.60 Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses. Administrative expenses $93.408 $46,251 $19,348 $9.508 $4,772 The activity variance for administrative expenses in January would be closest to: $12F 58 $120 $80