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Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,140 patient-visits and the actual level of

Paradiso Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,140 patient-visits and the actual level of activity was 1,130 patient-visits. The cost formula for administrative expenses is $3.80 per patient-visit plus $21,000 per month. The actual administrative expense was $21,700. In the clinic's performance report for last month, the spending variance for administrative expenses was:

$1,420 U

$3,632 F

$3,594 F

$38 F

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