2. Hope Medical Clinic uses a flexible budget and has the following cost formulas as a function of patients served (patients served = x) for each month Revenue = $80x Administration = $20,180 During May, the clinic expected 1,060 patient visits (the planning budget volume) but actually patient visits was 1,050. Actual results were as follows: Revenue $85,000 Administration $19,300 What is the spending variance for administration in May