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25 Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,750 client-visits, but its actual level of activity was
25 Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,750 client-visits, but its actual level of activity was 3,740 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 Variable element element per per month client-visit $36.30 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $30,400 1,650 8,500 6,800 $47,350 $11.30 6.70 2.80 0.50 $21.30 Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $135,949 $ 72,629 $ 27,525 $ 18,483 $ 8,444 The activity variance for personnel expenses in November would be closest to: Multiple Choice o o o o
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