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 1,030 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? Multiple Choice $3,214F $1,420F $3,594F $3.362F