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Lakeland Clinic measures its activity in terms of patient - visits. Last month, the budgeted level of activity was 1 , 0 6 0 patient

Lakeland Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,060 patient-visits and the actual level of activity was 1,050 patient-visits. The cost formula for administrative expenses is $3.00 per patient-visit plus $17,000 per month. The actual administrative expense was $19,300. In the clinic's performance report for last month, the spending variance for administrative expenses was:
Multiple Choice
$880 F
$850 F
$220 U
$30 F

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