Deng Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client- visits, but its actual level of activity was 2,140 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 17.20 Occupancy expenses 6,500 2.40 Administrative expenses 3,100 Total expenses 1$ 36,300 $ 22.30 0.10 Actual results for September: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 93,240 $ 50,754 $ 15,328 $ 11,646 $ 3,394 Actual results for September: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 93,240 $ 50,754 $ 15,328 $ 11,646 $ 3,394 The spending variance for occupancy expenses in September would be closest to: $10 F $106 F $10 U $106 U