Bracken Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting:
Actual results for September:
The spending variance for occupancy expenses in September would be closest to:

A) $10 F
B) $106 F
C) $10 U
D) $106 U