Fager Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting:
Actual results for February:
The spending variance for medical supplies in February would be closest to:

A) $1,405 F
B) $780 F
C) $780 U
D) $1,405 U