38. Dunldin Medical Clinic measures its activity in terms of patientvisits. Last month, the budgeted level of activity was 1,620 patient-visits and the actual level of activity was 1,540 patientvisits. The cost formula for administrative expenses is $3.20 per patient-visit plus $14,300 per month. The actual administrative expense was $21,050. In the clinic's exible budget performance report for last month, the spending variance for administrative expenses was: A. $118 F B. $256 F (3. $1,566 U D. $1,822 U