Askland Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,100 client-visits but its actual level of activity was 3,130 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for October. Data used in budgeting Fixed element per month Variable element per client-visit Revenue $28.80 Personnel expenses Medical supplies Occupancy expenses Administrative expens. Total expenses S22,100 1,300 6,300 $ 8.60 5.50 1.00 0.40 Actual results for October Revenue Personnel expenses Medical supplies Occupancy expenses S86,454 $47,098 S17,825 $9,170 xpens$4,972 a. The personnel expenses in the planning budget for October would be b. The activity variance for personnel expenses in October would be