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 patient-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 performance report for last month, the spending variance for administrative expenses was:

A) $2,206 F

B) $820 U

C) $34 F

D) $2,240 F