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: Fixed element per month Variable element per client-visit

Revenue - $44.60

Personnel expenses $23,200 $15.10

Medical supplies 900 7.40

Occupancy expenses 6,500 2.00

Administrative expenses 4,000 0.20

Total expenses $34,600 $24.70

Actual results for July: Revenue $100,902

Personnel expenses $60,922

Medical supplies $18,648

Occupancy expenses $11,290

Administrative expenses $4,594

The spending variance for occupancy expenses in July would be closest to:

		$150 F
		$190 F
		$150 U
		$190 U