multiple choice:

$118F

$118U

$156F

$156U

Panda Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 4.000 cent visits, but its actual level of activity was 3,990 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for October Data used in budgeting Fixed Variable element element per per month client visit $36.80 Revenue $50,900 1,900 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $11.50 7.20 3.30 8.20 $22.50 $49,100 Actual results for October Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $147,032 $ 77,944 $ 31,460 $ 21,673 $ 7,859 The activity variance for personnel expenses in October would be closest to