$(7$pts$)$ Brooklyn Clinic uses client$-$visits as its measure of activity. During November, the clinic budgeted for

$3,500$ client$-$visits, but its actual level of activity was $3,490$ client$-$visits. The clinic has provided the following

data concerning the formulas used in its budgeting and its actual results for November:

The activity variance for personnel expenses in November would be closest to:

A$)$ $$108F$

B$)$ $$108U$

C$)$ $$136F$

D$)$ $$136U$