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:

• $3,594 F

• $1,420 F

• $38 F

• $3,632 F