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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,360

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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,300 client-visits, but its actual level of activity was 4,360 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: Fixed Variable element element per per month client-visit $41.20 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $37,200 3,200 8,400 7,200 $56,000 $12.40 9.20 3.20 0.50 $25.30 The activity variance for personnel expenses in July would be closest to: Multiple Choice O $3,184 F $3,184U $744 F $744 U

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