Nussey Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,100 client-visits, but its actual level of activity was 3,000 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:

	Fixed element per month	Variable element per client-visit
Revenue		$57.00
Personal expenses	$20,700	12.10
Medical supplies	800	7.80
Occupancy expenses	6,100	1.50
Administrative expenses	4,100	1.00
Total expenses	$ 31,700	$ 22.40

Actual results for May:

Revenue	$174,000
Personal expenses	$57,000
Medical supplies	$24,800
Occupancy expenses	$10,545
Administrative expenses	$4,500

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

$205 F

$205 U

$55 U

$55 F