Miao Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Miao Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 2,980 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for July: Data used in budgeting: Actual results for July: The spending variance for medical supplies in July would be closest to:

A) $936 F
B) $936 U
C) $1,100 U
D) $1,100 F