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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,250 client-visits, but its actual level of activity was 4,240

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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,250 client-visits, but its actual level of activity was 4,240 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 $37.30 Personnel expenses $31, 400 $12.30 Medical supplies 2, 150 7.70 Occupancy expenses 9, 500 3.80 Administrative expenses 7,800 0. 30 Total expenses $50, 850 $24. 10 Actual results for November: Revenue $158, 364 Personnel expenses $ 83, 509 Medical supplies $ 35,645 Occupancy expenses $ 25, 113 Administrative expenses $ 8,824 The spending variance for medical supplies in November would be closest to

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