Longbottom Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,890 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	36.60
Personnel expenses	$	30,700		$	11.60
Medical supplies		1,800			7.00
Occupancy expenses		8,800			3.10
Administrative expenses		7,100			0.40
Total expenses	$	48,400		$	22.10

Actual results for November:

Revenue	$	142,568
Personnel expenses	$	75,788
Medical supplies	$	29,856
Occupancy expenses	$	20,367
Administrative expenses	$	8,423

The spending variance for medical supplies in November would be closest to:

Multiple Choice

• $756 U

• $826 U

• $756 F

• $826 F