6) (final)

Mayor Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,030 patient-visits and the actual level of activity was 1,060 patient-visits. The cost formula for administrative expenses is $5.00 per patient-visit plus $19,000 per month. The actual administrative expense was $21,600. In the clinic's performance report for last month, the spending variance for administrative expenses was: $2700F$1880F$300F.$2210U