5. month Dr. Quack's Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,300 client-visits, but its actual level of activity was 2,320 client- visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting: Fixed Variable element per element per client-visit Revenue $44.60 Personnel $23,2001 $15.10 expenses Medical supplies 9001 7.40 Occupancy 6,500 2.00 expenses Administrative _4.000 _0.200 expenses Total expenses $34,600 $24.70 September: Revenue $100,902 Personnel expenses $60,922 Medical supplies $18,648 Occupancy expenses $11,290 Administrative expenses $4,594 What would the spending variance for medical supplies in September be and would it be favorable or unfavorable