Speyer Medical Clinic measures its activity in terms of patient.visits. Last month, the budgeted level of activity was 1140 patient visits and the actual level of activity was 1130 patient-visits. The cost formula for administrative expenses is $380 per patient visit plus $24000 per month. The actual administrative expense was $21700. In the clinic'stlexible budget performance report for last month the spending variance for administrative expenses was Multiple Choice O 53594 $1420 F O $3,632 Birkner Corporation's flexible budget performance report for last month shows that actual indirect materials cost, a variable cost was $30.401 and that the spending variance for indirect materials cost was $8.142 favorable. During that month, the company worked 17700 machine-hours, Budgeted activity for the month had been 18.200 machine hours. The cost formula per machine hour for indirect materials cost must have been done to Murple Choice O $123 5126 O 3212 o 5218