Bracken Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,140 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September:Data used in budgeting: Fixed element per month Variable element per client-visitRevenue   $44.50Personnel expenses$26,100 $12.60Medical supplies 600  7.20Occupancy expenses 6,500  2.40Administrative expenses 3,100  0.10Total expenses$  36,300 $  22.30Actual results for September:  Revenue$93,240 Personnel expenses$50,754 Medical supplies$15,328 Occupancy expenses$11,646 Administrative expenses$3,394 The spending variance for occupancy expenses in September

would be closest to:

A. $106 U
B. $10 U
C. $106 F
D. $10 F


Answer: B

Business

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