Stivason Clinic uses client-visits as its measure of volume. During June, the clinic budgeted for 3260 client-visits, but it actually received 3212 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for April. All costs are mixed costs.

Data used in budgeting:

Fixed amountVariable amount per client visit

Revenue27.94

Personnel expense234248.07

Medical supplies exp.4714.05

Administration exp.90780.84

Actual results:

Revenue90506

Personnel expense50881

Medical supplies exp.15000

Administration exp.13278

a.Calculate the sales price variance

b.Calculate the sales volume variance

c.Calculate the Personnel variance