Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 2,000 client-visits, but its actual level of activity was 2010 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 $43.70 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $26,100 1,000 6,800 3,000 $36,900 $12.10 6.30 1.60 0.20 $20.20 The activity variance for personnel expenses in July would be closest to