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 Variable element element per per month client-visit Revenue..................... - 54.50 Personnel expenses........ 33,500 18.70 Medical supplies............ 900 8.70 Occupancy expenses...... 10,200 1.70 Administrative expenses....... 4,400 0.40 Total expenses................ 49,000 29.50 4.400 Actual results for December: Revenue............................................. 132,230 Personnel expenses............. 81,986 Medical supplies......... 23,506 Occupancy expenses................ 14,526 Administrative expenses......... 5,132 The spending variance for medical supplies in December would be closest to: Select one: a. 856 U b. 1,030 U c. 1,030 F d. 856