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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,450 client-visits, but its actual level of activity was 3,440

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,450 client-visits, but its actual level of activity was 3,440 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 - $ 35.70
Personnel expenses $ 29,800 $ 10.70
Medical supplies 1,350 6.10
Occupancy expenses 7,900 2.20
Administrative expenses 6,200 0.30
Total expenses $ 45,250 $ 19.30

Actual results for November:

Revenue $ 122,980
Personnel expenses $ 66,581
Medical supplies $ 23,133
Occupancy expenses $ 14,985
Administrative expenses $ 7,016

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

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