Guareno Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

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:
Actual results for December:
The spending variance for medical supplies in December would be closest to:

A) $720 F
B) $450 U
C) $720 U
D) $450 F