Burget Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,110 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:
- Fixed element per month Variable element per client-visit
- Revenue... NONE $47.10
- Personal expenses... $22,700 $16.90
- Medical supplies... 1,600 6.50
- Occupancy expenses... 6,900 1.50
- Administrative expenses... 3,400 0.40
- Total expenses.. $34600 $25.30
- Actual results for July
- Revenue... $101,491
- Personal expenses... $55,699
- Medical supplies... $15,895
- Occupancy expenses... $9,785
- Administrative expenses... $4,424
The spending variance for medical supplies in July would be closest to?