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per month Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,900 client-visits, but its actual level of activity

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per month Tennies Clinic uses client-visits as its measure of activity. During November, 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 November Data used in budgeting Fixed element Variable element per client-visit Revenue $0 $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 November Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 142,568 $ 75,788 $ 29,856 $ 20,367 $ 8,423 The activity variance for personnel expenses in November would be closest to

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