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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,790

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,790 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 - $ 36.40
Personnel expenses $ 30,500 $ 11.40
Medical supplies 1,700 6.80
Occupancy expenses 8,600 2.90
Administrative expenses 6,900 0.20
Total expenses $ 47,700 $ 21.30

Actual results for November:

Revenue $ 138,146
Personnel expenses $ 73,672
Medical supplies $ 28,292
Occupancy expenses $ 19,101
Administrative expenses $ 7,427

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

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