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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,650 client-visits, but its actual level of activity was 3,640

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,650 client-visits, but its actual level of activity was 3,640 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 - $ 36.10
Personnel expenses $ 30,200 $ 11.10
Medical supplies 1,550 6.50
Occupancy expenses 8,300 2.60
Administrative expenses 6,600 0.30
Total expenses $ 46,650 $ 20.50

Actual results for November:

Revenue $ 131,586
Personnel expenses $ 70,573
Medical supplies $ 26,021
Occupancy expenses $ 17,277
Administrative expenses $ 7,468

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

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