Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 2,050 patient-visits and the actual level of activity was 2,042 patient-visits. The cost formula for administrative expenses is $8.00 per patient-visit plus $20,800 per month. The actual administrative expense was $36,266. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was:

$870 F

$244 U

$64 F

$934 F