Hagel Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Hagel Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,300 client-visits, but its actual level of activity was 2,320 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) $580 U
B) $580 F
C) $728 F
D) $728 U