Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,200 patient-visits and the actual level of activity was 1,190 patient-visits. The cost formula for administrative expenses is $4.40 per patient-visit plus $24,000 per month. The actual administrative expense was $23,500. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was:

$5,736 F

$2,320 U

$44 F

$5,780 F