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8. Gotthelf Clinic uses client-visits as its measure of activity. During December, the clinic budgeted...

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Accounting

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8. Gotthelf Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,500 client-visits, but its actual level of activity was 2,480 client-visits. T clinic has provided the following data concerning the formulas used in its budgeting an its actual results for December: Data used in budgeting Fixed Variable element element per per month clicnt-visit $54.50 Kevenue... $33,500 900 Personnel expenses Medical supplics Occupancy expens...0,200 Administrative expenses..440 Total expenses Actual results for December: $18.70 8.70 1.70 0.40 $49,000 $29.50 Personnel expernse.s....$81,986 Medical supplies Occupancy expenses Administrative expenses.$5,132 $23,506 $14,526 The spending variance for medical supplies in December would be closest to: A. $1,030F B. $856 U $856 F D. $1,030 U

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