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Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,180 patient- visits and the actual

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Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,180 patient- visits and the actual level of activity was 1,170 patient-visits. The cost formula for administrative expenses is $4.20 per patient-visit plus $23,000 per month. The actual administrative expense was $22,900. Last month the clinic's spending variance for administrative expenses was:

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