Fussner Medical Clinic Measures Its Activity in Terms of Patient-Visits

Multiple Choice

Fussner Medical Clinic measures its activity in terms of patient-visits.Last month,the budgeted level of activity was 1,610 patient-visits and the actual level of activity was 1,670 patient-visits.The cost formula for administrative expenses is $3.30 per patient-visit plus $17,900 per month.The actual administrative expense was $24,600.In the clinic's flexible budget performance report for last month,the spending variance for administrative expenses was:

A) $1,387 U
B) $198 U
C) $69 U
D) $1,189 U