12 Speyer Medical Clinic measures its activity in terms of patient.visits. Last month, the budgeted level of activity was 1.230 patient.visits and the actual level of activity was 1220 patient.visits. The cost formula for administrative expenses is $4.70 per patient visit plus $25,500 per month. The actual administrative expense was $24.400. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses w