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Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level...

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Accounting

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Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,250 patient-visits and the actual level of activity was 1,240 patient-visits. The cost formula for administrative expenses is $4.90 per patient-visit plus $26,500 per month. The actual administrative expense was $25,000. Last month the clinic's spending variance for administrative expenses was: Multiple Choice 349F 57.625F $7,576F $3,070F

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