Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,140 patient-visits and the actual level of activity was 1,130 patient-visits. The cost formula for administrative expenses is $3.80 per patient-visit plus $21,000 per month. The actual administrative expense was $21,700. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was: 20,5041 91,4201 4.381 9,3,6321