Moorhouse Clinic uses client visits as its measure of activity. During December, the clinic budgeted for 3,700 client visits, but its actual level of activity was 3,690 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: Fixed element Variable element per month per client-visit Revenue ____-____ $25.10 Personnel expenses $27,100 $7.10 Medical supplies 1,500 4.50 Occupancy expenses 6,000 1.00 Administrative expenses 3,000 0.10 Total expenses $37,600 $12.70 Actual results for December: Revenue $96,299 Personnel expenses $51,009 Medical supplies $17,425 Occupancy expenses $9,240 Administrative expenses $3,239 12. The spending variance for medical supplies in December would be closest to A. $725 F. B. $680 U. C. $680 F. D. $725 U. The answer is NOT B