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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,650 client-visits, but its actual level of activity was 3,640

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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,650 client-visits, but its actual level of activity was 3,640 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 Variable element per element per month client-visit $36.10 Revenue Personnel expenses $30,200 $11.10 Medical supplies 1,550 6.50 cancy expenses Administrative expenses 8,300 2.60 6,600 0.30 $46,650 $20.50 Total enses Actual results for November: $131,586 $ 70,573 $26,021 $ 17,277 Revenue Personnel expenses Medical supplies cuancy xpenses Administrative expenses $ 7,468 The activity variance for personnel expenses in November would be closest to

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