Panther Clinie ses client visits as its measure of activity. During February, the clinic budgeted for 2.200 dient-visits, but its actual level of activity was 2.250 client-visits The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting Fixed element per month Variable element per dient-visit Revenue S 682 Personnel expenses $ 32,300 5 215 Medical supplies 1.200 125 Occupancy expenses 9.700 34 Administrative expenses 5.000 0.1 Total expenses $ 48.200 $ 375 Actual results for February Revenue $ 156210 Personnel expenses 5 80.445 Medical supplies 5 30.105 Occupancy expenses $ 16.800 Administrative expenses $ 5.015 What is the activity variance for personnel expenses in February. Also place an uppercase or F next to the variance amount based on whether its unfavorable or favorable (no spaces)