IGLO-4) Buonocore Clinic uses client visits as its measure of activity. During August the clinic budget for 2.500 hits of activity was 2.770 visits. The clinic has provided the following concerning the formulas used in its budgeting and its actuals for August Data used in budgeting Fixed element per month Variable element per client-visit Revenue 346.20 Personnel expenses 331,800 $15.60 Medical supplies 1.800 6.10 Occupancy expenses 7.000 1.90 Administrative expenses 5.900 0.40 Total expenses $47.100 S24.00 Actual results for August Revenue $132.124 Personnel expenses $74,232 Medical Supplies $18,697 Occupancy expenses $13,213 Administrative expenses $7,058 The activity variance for personnel expenses in August would be closest to