Nussey Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 2,100 client-visits, but its actual level of activity was 2,050 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Actual results for May: 
-The spending variance for medical supplies in May would be closest to:
Definitions:
Dun & Bradstreet Report
A report generated by Dun & Bradstreet that provides detailed financial and operational information on businesses, used for credit analysis.
Financial Statements
Formal records of the financial activities and condition of a business, person, or other entity, usually comprising the balance sheet, income statement, and cash flow statement.
Credit Report
A detailed report of an individual's credit history prepared by a credit bureau and used by lenders to determine a loan applicant's creditworthiness.
Aging of Receivables
The process of categorizing accounts receivable according to the length of time an invoice has been outstanding for better management of credit risk.
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