Buno Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 2,800 client-visits, but its actual level of activity was 2,770 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for August: Data used in budgeting:

	Fixed Element Per Month	Variable Element Per Client-Visit
Revenue	-	$46.20
Personnel Expenses	$31,800	$15.60
Medical Supplies	$1,800	$6.10
Occupancy Expenses	$7,600	$1.90
Administrative Expenses	$5,900	$.40
Total Expenses	$47,100	$24.00

Actual results for August:

Revenue	$132,124
Personnel Expenses	$74,232
Medical Supplies	$18,697
Occupancy Expenses	$13,213
Administrative Expenses	$7,058

1. The personnel expenses in the planning budget for August would be closest to:?

2. The medical supplies in the flexible budget for August would be closest to:?

3. The activity variance for personnel expenses in August would be closest to:?

4. The revenue variance for August would be closest to:?

5. The spending variance for medical supplies in August would be closest to:?