Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,650 client-visits, but its actual level of activity was 3,640 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-$36.10

Personnel expenses $30,200 $11.10

Medical supplies $1,550 $6.50

Occupancy expenses $8,300 $2.60

Administrative expenses $6,600 $0.30

Total expenses $46,650 $20.50

Actual results for November:

Revenue $131,586

Personnel expenses $70,573

Medical supplies $26,021

Occupancy expenses $17,277

Administrative expenses $7,468

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

Multiple Choice

• $811 F
• $811 U
• $746 U
• $746 F