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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,950 client-visits, but its actual level of activity was 3,940

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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,950 client-visits, but its actual level of activity was 3,940 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 Total expenses Fixed element Variable element per month per client-visit $ 0. $ 36.70 $ 30,800 $ 11.70 1,850 7.10 8,900 3.20 7,200 0.50 $ 48,750 $ 22.50 Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 144,795 $ 76,861 $ 30,653 $ 21,015 $ 8,936 The activity variance for personnel expenses in November would be closest to

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