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Monard Clinic uses client - visits as its measure of activity. During January, the clinic budgeted for 3 , 7 0 0 client - visits,

Monard Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,710 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January:
Data used in budgeting:
Actual results for January:
The activity variance for personnel expenses in January would be closest to:
$2,256 U
$2,256 F
$66 F
$66 U

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