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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 1,200 patient-visits and the actual level of activity was 1,190 patient-visits. The cost formula for administrative expenses is $4.40 per patient-visit plus $24,000 per month. The actual administrative expense was $23,500. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was Multiple Choice $5.780 F $5,736 F $44 F $2,320 F

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