Kerekes Manufacturing Corporation has prepared the following overhead budget for next month Activity 1evel 3,200 machine- hours Variable overhead costs: Supplies $16,640 Indirect labor 29,120 Fixed overhead costs: Supervision 15,400 6,600 Utilities Depreciation 7,600 Total overhead cost $75,360 y's variable overhead costs are driven by machine-hours The What would be the total budgeted overhead cost for next month if the activity level is 3,100 machine-hours rather than 3,200 machine-hours? Multiple Choice $73,930 $75,360 $73,005 $73,270 Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,390 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 Variable Fixed element per element client- per month visit $35.60 Revenue el expenses Medical supplies $29,700 1,300 $10.60 6.00 7,800 2.10 cuancy xpenses Administrative expenses 6,100 0.20 Total expenses $44,900 $18.90 Actual results for November $120,854 Revenue Personnel expenses 65,608 22,436 Medical supplies $ 14,437 cuancy xpenses dministrative expenses 6,563 The activity varlance for personnel expenses in November would be closest to: Multiple Choice $106 F $132 U $132 F $106 U