Speyer Medical Clinic measures its activity in terms of patient visits Last month, the budgeted level of activity was 1240 patient-visits and the actual level of activity was 1,230 patient visits. The cost formula for administrative expenses is $4.80 per patient visit plus $26,000 per month. The actual administrative expense was $24700 In the clinic's flexible budget performance report for last month, the spending variance for administrative expenses was