Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4000 client-visits, but its actual level of activity was 3990 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Fixed element per month Variable element per client-visit Revenue - $ 36.80 Personnel expenses $ 30,900 $ 11.80 Medical supplies 1900 7.20 Occupancy expenses 9000 3.30 Administrative expenses 7300 0.20 Total expenses $ 49,100 $ 22.50 Actual results for November: Revenue $ 147,032 Personnel expenses $ 77,944 Medical supplies $ 31,460 Occupancy expenses $ 21,673 Administrative expenses $ 7859 The spending variance for medical supplies in November would be closest to: