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Spa Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,210 patient-visits and the actual level of

Spa Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,210 patient-visits and the actual level of activity was 1,200 patient-visits. The cost formula for administrative expenses is $4.50 per patient-visit plus $24,500 per month. The actual administrative expense was $23,800. Last month the clinic's spending variance for administrative expenses was:

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