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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was 4,040

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was 4,040 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-$36.90Personnel expenses$31,000$11.90Medical supplies1,9507.30Occupancy expenses9,1003.40Administrative expenses7,4000.30Total expenses$49,450$22.90

Actual results for November:

Revenue$149,278Personnel expenses$79,037Medical supplies$32,277Occupancy expenses$22,341Administrative expenses$8,372

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

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