Moorhouse Clinic uses client visits as its measure of activity.During December t

Moorhouse Clinic uses client visits as its measure of activity.During December the clinic budgeted for 3700 client visits butits actual level of activity was 3690 client visits. The clinichas provided the following data concerning the formulas used in itsbudgeting and its actual results for December:Data used in budgeting:Fixed element Variable elementper month per client-visitRevenue ____-____ $25.10Personnel expenses $27100 $7.10Medical supplies 1500 4.50Occupancy expenses 6000 1.00Administrative expenses 3000 0.10Total expenses $37600 $12.70Actual resultsfor December:Revenue $96299Personnel expenses $51009Medical supplies $17425Occupancy expenses $9240Administrative expenses $32399. The spending variance for medical supplies in December would beclosest toA. $725 U.B. $725 F.C. $680 U.D. $680 F.