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Panda Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,600 client-visits, but its actual level of activity was 3,590

Panda Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,600 client-visits, but its actual level of activity was 3,590 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for October:

Data used in budgeting:

Fixed element per month Variable element per client-visit
Revenue - $ 36.00
Personnel expenses $ 30,100 $ 11.00
Medical supplies 1,500 6.40
Occupancy expenses 8,200 2.50
Administrative expenses 6,500 0.20
Total expenses $ 46,300 $ 20.10

Actual results for October:

Revenue $ 129,420
Personnel expenses $ 69,560
Medical supplies $ 25,284
Occupancy expenses $ 16,689
Administrative expenses $ 6,995

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

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