Stivason Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,290 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:

Part 1) The activity variance for personnel expenses in September would be closest to:

a. $85 Favorable

b. $85 Unfavorable

c. $605 Favorable

d. $605 Unfavorable

Part 2) The activity variance for administrative expenses in September would be closest to:

a. $103 Favorable

b. $103 Unfavorable

c. $3 Unfavorable

d. $3 Favorable

Part 3) The activity variance for net operating income in September would be closest to:

a. $134 Unfavorable

b. $134 Favorable

c. $306 Favorable

d. $306 Unfavorable

Variable Fixed element element per per month client $27.30 Revenue $8.50 Personnel expenses $23,000 4.30 500 Medical supplies Occupancy expenses 7,400 Administrative expenses 2,500 0.80 0.30 $33,400 $13.90 Total expenses Actual results for September: Revenue $89,667 Personnel expenses $50,445 Medical supplics $14,767 plics.......................... $9,942 Occupancy expenses Administrative expenses $3,387