A.756 U

B. 3,196 U

C. 3,196 F

D. 756 F

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,400 client-visits, but its actual level of activity was 4,460 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: Variable Fixed element element per per month client - vi sit $41.40 Revenue Personnel expenses Medical supplies $37,400 $12.60 3,400 9.40 3.40 Occupancy expenses Administrative expenses 8,600 7,400 0.70 $56,800 $26.10 Total expenses The activity variance for personnel expenses in July would be closest to