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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250

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Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Fixed Variable element element per per month client-visit $68.20 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $32,300 1,200 9,700 5,000 $48,200 $21.50 12.50 3.40 0.10 $37.50 Actual results for February Revenue Personnel exnenses $156,210 $8.445 Personnel expenses Medical supplies Occupancy expenses Administrative expenses P OU,447 $ 30,105 $ 16,800 $ 5,015 The spending variance for medical supplies in February would be closest to

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