Panda Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,450 client- Data used in budgeting: Fixed Variable element element per per month client-visit $35.70 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,800 1,350 7,900 6,200 $45,250 $10.70 6.10 2.20 0.30 $19.30 Actual results for October Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $122,980 $ 66,581 $ 23,133 $ 14,985 $ 7,016 The activity variance for personnel expenses in October would be closest to: Il les per 7.908 2.28 $45,258 $19.30 or would he closest to: Mulpir Choir O 3.107 F 0 O o Multiple Choice $107 F O $107 U $134 F O $134 U