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Speyer Medical Clinic measures its activity in terms of patient - visits. Last month, the budgeted level of activity was 1 , 2 0 0

Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,200 patient-visits and the actual level of activity was 1,190 patient-visits. The cost formula for administrative expenses is $4.40 per patient-visit plus $24,000 per month. The actual administrative expense was $23,500. Last month the clinic's spending variance for administrative expenses was:
Multiple Choice
$5,736 F
$5,780 F
$44 F
$2,320 F

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