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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

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 element per month Variable element per 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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