Spa Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,150 patient-visits and the actual level of activity was 1,140 patient-visits. The cost formula for administrative expenses is $3.90 per patient-visit plus $21,500 per month. The actual administrative expense was $22,000. Last month the clinic's spending variance for administrative expenses was:

Multiple Choice

• $3,985 F

• $3,946 F

• $1,570 F

• $39 F