Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,140 client-visits, but its actual level of activity was 2,100 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 element per month			Variable element per client-visit
Revenue				$	44.50
Personnel expenses	$	26,100		$	12.60
Medical supplies		600			7.20
Occupancy expenses		6,500			2.40
Administrative expenses		3,100			0.10
Total expenses	$	36,300		$	22.30

Actual results for September:

Revenue	$	93,240
Personnel expenses	$	50,754
Medical supplies	$	15,328
Occupancy expenses	$	11,646
Administrative expenses	$	3,394

The spending variance for Administrative expenses in September would be closest to:

Multiple Choice

• $210 U

• $84 F

• $84 U

• $210 F