29 Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,200 client- visits, but its actual level of activity was 3,160 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: d ut of 10 question Fixed Variable element element per per month client-visit $39.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses.. $35,800 1,200 8,300 5.500 $50.800 $10.70 7.90 1.50 0.30 $20.40 The activity variance for personnel expenses in August would be closest to: Select one: O a. $428 F O b. $2,868 U Oc $2,868 F d. 428 U