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Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,550 client-visits, but its actual level of activity was 3,490

Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,550 client-visits, but its actual level of activity was 3,490 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

Fixed element per month Variable element per client-visit
Revenue $39.70
Personnel expenses $35,700 $10.90
Medical supplies 1,700 7.70
Occupancy expenses 8,700 1.70
Administrative expenses 5,700 .80
Total expenses

$51,800

$21.10

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

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