Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,390 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 month			Variable element per client-visit
Revenue		-		$	35.60
Personnel expenses	$	29,700		$	10.60
Medical supplies		1,300			6.00
Occupancy expenses		7,800			2.10
Administrative expenses		6,100			0.20
Total expenses	$	44,900		$	18.90

Actual results for November:

Revenue	$	120,854
Personnel expenses	$	65,608
Medical supplies	$	22,436
Occupancy expenses	$	14,437
Administrative expenses	$	6,563

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

Multiple Choice

• $736 F

• $796 U

• $796 F

• $736 U