Q9

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,000 client-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 November: Data used in budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Fixed element Variable element per month per client-visit $ 0 $ 36.80 $ 30,900 $ 11.80 1,900 7.20 9,000 3.30 7,300 0.20 $ 49,100 $ 22.50 Total expenses Actual results for November: 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 November would be closest to: Multiple Choice $118 F $118 U $156 F $156 U