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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,850 client-visits, but its actual level of activity was 3,840

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,850 client-visits, but its actual level of activity was 3,840 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 - $ 36.50
Personnel expenses $ 30,600 $ 11.50
Medical supplies 1,750 6.90
Occupancy expenses 8,700 3.00
Administrative expenses 7,000 0.30
Total expenses $ 48,050 $ 21.70

Actual results for November:

Revenue $ 140,352
Personnel expenses $ 74,725
Medical supplies $ 29,069
Occupancy expenses $ 19,729
Administrative expenses $ 7,920

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

  • $115 F

  • $115 U

  • $150 F

  • $150 U

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