Speyer Medical Clinic Measures Its Activity in Terms of Patient-Visits

Speyer Medical Clinic measures its activity in terms of patient-visits. Last month, the budgeted level of activity was 1,160 patient-visits and the actual level of activity was 1,150 patient-visits. The cost formula for administrative expenses is $4.00 per patient-visit plus $22,000 per month. The actual administrative expense was $22,300. In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was:

A) $4,300 F
B) $1,720 F
C) $40 F
D) $4,340 F