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Question Spa Medical Clinic Measures its activity in terms of patient visits.Las month the budgeted level...

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Spa Medical Clinic Measures its activity in terms of patient visits.Las month the budgeted level of activity was 1180 patient-visits and the actual level of activity was 1170 patients - visit.The cost formula for administrative expenses is $4.20 per patient-visit plus $23000 per month .The actual administrative expenses was $22,900.Last month the clinics spending variance for administrative expense was :

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Spending variance for administrative expenses was = (Actuals - Flexible budget) Actual administrative expenses is = $ 22,900/

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