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Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,410

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,410 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting:

Fixed element per month Variable element per client-visit
Revenue - $ 39.60
Personnel expenses $ 35,600 $ 10.80
Medical supplies 1,600 7.60
Occupancy expenses 8,600 1.60
Administrative expenses 5,600 0.70
Total expenses $ 51,400 $ 20.70

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

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