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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 1,210 patientvisits and the actual level of activity was 1,200 patient-visits. The cost formula for administrative expenses is $4.50 per patientvisit plus $24,500 per month. The actual administrative expense was $23,800. Last month the clinic's spending variance for administrative expenses was: Multiple Choice $6,100F $45F $2,470F

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