Cotty Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Cotty Clinic uses client-visits as its measure of activity. During March, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 2,970 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for March:
-The activity variance for administrative expenses in March would be closest to:

A) $118 U
B) $12 F
C) $118 F
D) $12 U