University Hospital measures its activity in terms of patient-visits. In December, the budgeted level of activity was 1,740 patient-visits and the actual level of activity was 1840 patient-visitS The cost formula for administrative expenses is $3.30 per patient-visit plus $19,200 fixed cost per month. The actual administrative expense for December was $25,725. What was the spending variance for administrative expenses for December? Choices 453u. 783u. 618u. 330u