Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,490 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$ 0$ 35.80Personnel expenses$ 29,900$ 10.80Medical supplies1,4006.20Occupancy expenses8,0002.30Administrative expenses6,3000.40Total expenses$ 45,600$ 19.70

Actual results for November:

Revenue$ 125,117Personnel expenses$ 67,564Medical supplies$ 23,840Occupancy expenses$ 15,543Administrative expenses$ 7,479

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

$802 F

$802 U

$740 U

$740 F