Hoeper Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Hoeper Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,600 client-visits, but its actual level of activity was 2,570 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:
-The spending variance for medical supplies in January would be closest to:

A) $787 F
B) $787 U
C) $580 F
D) $580 U