Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,290 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: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Fixed element Variable element per month per client-visit $ 0 $ 37.40 $ 31,500 $ 12.40 2,200 7.80 9,600 3.90 7,900 0.40 $ 51,200 $ 24.50 Actual results for November: es Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 160,661 $ 84,652 $ 36,512 $ 25,831 $ 9,367 The spending variance for medical supplies in November would be closest to: Multiple Choice O $772 U O $850 F O $772 F $850 U Pratte Boat Wash's cost formula for its cleaning equipment and supplies is $2,550 per month plus $46 per boat. For the month of April, the company planned for activity of 60 boats, but the actual level of activity was 15 boats. The actual cleaning equipment and supplies for the month was $3,370. The activity variance for cleaning equipment and supplies in April would be closest to: Multiple Choice $1,940 F $1,940 U $2,070 U $2,070 F Hirons Air uses two measures of activity, flights and passengers, in the cost formulas in its budgets and performance reports. The cost formula for plane operating costs is $59,450 per month plus $3,182 per flight plus $19 per passenger. The company expected its activity in November to be 82 flights and 252 passengers, but the actual activity was 85 flights and 254 passengers. The actual cost for plane operating costs in November was $323,610. The spending variance for plane operating costs in November would be closest to: Multiple Choice $1,552 F $11,136 F $11,136 V $1,552 U