Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,800 client-visits. but its actual level of activity was 3.790 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: E Fixed element Variable element per month per client-visit $ 36.40 Revenue $ $ Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 30,500 1,700 8,600 6,900 47,700 11.40 6.80 2.90 0.20 21.30 $ Actual results for November Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $138,146 $ 73,672 $ 28, 292 $ 19,101 The activity variance for personnel expenses in November would be closest to: Multiple Choice 0 $114 F 0 $140 0 $148F 0 $480