Panda Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,890 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 element per month Variable element per client-visit Revenue - $ 36.60 Personnel expenses $ 30,700 $ 11.60 Medical supplies 1,800 7.00 Occupancy expenses 8,800 3.10 Administrative expenses 7,100 0.40 Total expenses $ 48,400 $ 22.10

Actual results for October:

Revenue $ 142,568 Personnel expenses $ 75,788 Medical supplies $ 29,856 Occupancy expenses $ 20,367 Administrative expenses $ 8,423 The activity variance for personnel expenses in October would be closest to:

Multiple Choice

• $116 F

• $116 U

• $152 F

• $152 U