Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1, 100 patient-visits and the actual level of activity was 1, 090 patent-visits. The cost formula for administrative expenses is $3.40 per patient-visit plus $19,000 per month. The actual administrative expense was $20, 500. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was $34 F $2.206 F $820 U $2, 240 F