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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,290

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,290 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 $ 0 $ 37.40
Personnel expenses $ 31,500 $ 12.40
Medical supplies 2,200 7.80
Occupancy expenses 9,600 3.90
Administrative expenses 7,900 0.40
Total expenses $ 51,200 $ 24.50

Actual results for November:

Revenue $ 160,661
Personnel expenses $ 84,652
Medical supplies $ 36,512
Occupancy expenses $ 25,831
Administrative expenses $ 9,367

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

A: $850 F

B: $772 U

C: $850 U

D:$772 F

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