Gotthelf Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,500 client-visits, but its actual level of activity was 2.480 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed element per month Variable element per client-visit $54.50 Revenue. Personnel expenses ........ Medical supplies Occupancy cxpcnscs .................. Administrative expenses .............. Total expenses. Actual results for December: $33,500 900 10,200 4,400 $49,000 $18.70 8.70 1.70 0.40 $29.50 Revenue. Personnel expenses Medical supplies ............... Occupancy expenses. ... Administrative expenses $132,230 $81,986 $23,506 $14,526 $5,132 ... The spending variance for medical supplies in December would be closest to: A. $1,030 F B. $856 U C. $856 F D. $1,030 U