Guareno 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 2,450 client-visits. The clinic has provided
the following data concerning the formulas used in its budgeting and its actual results for
December:
Data used in budgeting:
Revenue
Personnel expenses
Medical supplies
Occupancy expenses.
Administrative expenses
Total expenses
Actual results for December:
Revenue
Personnel expenses
Medical supplies
Occupancy expenses
Administrative expenses
Fixed element
per month
$0
$ 34,300
1,600
10,000
3,800
$ 49,700
$ 108,650
$ 65,755
$ 14,380
$ 14,000
$ 4,210
Variable
element per
client-visit
$ 45.20
$ 13.30
5.40
1.80
0.20
$ 20.70
The spending variance for medical supplies in December would be closest to: