Kiron Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 4,000 client-visits, but its actual level of activity was 3,920 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 $40.60 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $36,600 2,600 9,600 6,600 $55,400 $11.80 8.60 2.60 0.80 $23.80 The activity variance for personnel expenses in July would be closest to: Multiple Choice ( ) $3,384 / $944 u O $944 F 0 $3,384 F