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Tennies Clinic uses clientvisits as its measure of activity. During November, the clinic budgeted for 4,150 clientvisits, but its actual level of activity was 4,140

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Tennies Clinic uses clientvisits as its measure of activity. During November, the clinic budgeted for 4,150 clientvisits, but its actual level of activity was 4,140 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 Variable element element per per month client-visit Revenue $3?.1@ Personnel expenses $311238 $12.16 Medical supplies 2,658 ?.5@ Occupancy expenses 91366 3.68 Administrative expenses 7J696 6.59 Total expenses $561158 $23.?6 Actual results for November: Revenue $153,881 Personnel expenses '36 81,253 Medical supplies $ 33,941 Occupancy expenses $ 23,?8? Administrative expenses '36 9,428 The spending variance for medical supplies in November would be closest to:

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