Spa Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,180 patient-visits and the actual level of activity was 1,170 patient-visits. The cost formula for administrative expenses is $4.20 per patient-visit plus $23,000 per month. The actual administrative expense was $22,900. Last month the clinic's spending variance for administrative expenses was:

Multiple Choice

$2,020 F

$5,014 F

$5,056 F

$42 F