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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,950 client-visits, but its actual level of activity was 3,940

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,950 client-visits, but its actual level of activity was 3,940 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 - $ 36.70
Personnel expenses $ 30,800 $ 11.70
Medical supplies 1,850 7.10
Occupancy expenses 8,900 3.20
Administrative expenses 7,200 0.50
Total expenses $ 48,750 $ 22.50

Actual results for November:

Revenue $ 144,795
Personnel expenses $ 76,861
Medical supplies $ 30,653
Occupancy expenses $ 21,015
Administrative expenses $ 8,936

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

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