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Guareno 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 2,450

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Guareno 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 2,450 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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Fixed element per month $ 0 $ 34,300 1,600 10,000 3,800 $ 49,700 Variable element per client-visit $ 45.20 $ 13.30 5.40 1.80 0.20 $ 20.70 Actual results for December: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 108,650 $ 65,755 $ 14,380 $ 14,000 $ 4,210 The spending variance for medical supplies in December would be closest to

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