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:

Fixed element per month Variable element per client$-$visit

Revenue $ $0$ $ $36\mathrm{.}80$

Personnel expenses $ $30,900$ $ $11\mathrm{.}80$

Medical supplies $1,9007\mathrm{.}20$

Occupancy expenses $9,0003\mathrm{.}30$

Administrative expenses $7,3000\mathrm{.}20$

Total expenses $ $49,100$ $ $22\mathrm{.}50$

Actual results for November:

Revenue $ $147,032$

Personnel expenses $ $77,944$

Medical supplies $ $31,460$

Occupancy expenses $ $21,673$

Administrative expenses $ $7,859$

The activity variance for personnel expenses in November would be closest to:

Multiple Choice

$$118$ F

$$118$ U

$$156$ F

$$156$ U