Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,100 client-visits, but its actual level of activity was 4,090 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

Fixed element per monthVariable element per client-visitRevenue - $37.00 Personnel expenses$31,100 $12.00Medical supplies 2,000 7.40Occupancy expenses 9,200 3.50Administrative expenses 7,500 0.40Total expenses$49,800 $23.30

Actual results for November:

Revenue$151,535 Personnel expenses$80,140 Medical supplies$33,104 Occupancy expenses$23,019 Administrative expenses$8,895

The spending variance for medical supplies in November would be closest to:

Multiple Choice

$838 F

$838 U

$764 U

$764 F