Spending variance

Nussey Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,050 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting actual results for May: The spending variance for medical supplies in May would be closest to: A) $200 F B) $200 U C) $195 F D) $195 U