jenkins Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was 4,040 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	36.90
Personnel expenses	$	31,000		$	11.90
Medical supplies		1,950			7.30
Occupancy expenses		9,100			3.40
Administrative expenses		7,400			0.30
Total expenses	$	49,450		$	22.90

Actual results for November:

Revenue	$	149,278
Personnel expenses	$	79,037
Medical supplies	$	32,277
Occupancy expenses	$	22,341
Administrative expenses	$	8,372

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

Multiple Choice

• $158 F

• $158 U

• $119 U

• $119 F