Hagel Clinic uses client-visits as its measure of activity.During July,the clinic budgeted for 2,300 client-visits,but its actual level of activity was 2,320 client-visits.The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting:

Actual results for July:

 

The spending variance for medical supplies in July would be closest to:
A)$580 U
B)$580 F
C)$728 F
D)$728 U

Revenue Personnel. expenses Medical supplies Occupancy expenses Administrative. expenses Total expenses Fixed element Variable element per month per client-visit $44.60 $23,200 $15.10 900 7.40 6,500 2.00 4,000 0.20 $34,600 $24.70