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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3.750 client-visits, but its actual level of activity was 3.700

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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3.750 client-visits, but its actual level of activity was 3.700 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: Fixed element Variable element per month per client-visit 40.10 Revenue $ 11.30 8.10 2.10 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 36,100 2,100 9,100 6,100 53,400 $ 21.80 The activity variance for personnel expenses in July would be closest to: Multiple Choice O $565F $2005 $3.005U O $0.005 o $565

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