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Speyer Medical Clinic measures its activity in terms of patient - visits. Last month, the budgeted level of activity was 1 , 0 9 0

Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,090 patient-visits and the actual level of activity was 1,080 patient-visits. The cost formula for administrative expenses is $3.30 per patient-visit plus $18,500 per month. The actual administrative expense was $20,200. Last month the clinic's spending variance for administrative expenses was:
Multiple Choice
$1,864 F
$670 F
$33 F
$1,897 F

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