Keisker Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,190 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting:
Actual results for November:
The spending variance for occupancy expenses in November would be closest to:

A) $530 U
B) $510 F
C) $510 U
D) $530 F