Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,290 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		-		$	35.40
Personnel expenses	$	29,500		$	10.40
Medical supplies		1,200			5.80
Occupancy expenses		7,600			1.90
Administrative expenses		5,900			0.30
Total expenses	$	44,200		$	18.40

Actual results for November:

Revenue	$	116,656
Personnel expenses	$	63,686
Medical supplies	$	21,072
Occupancy expenses	$	13,371
Administrative expenses	$	6,677

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

	A.	$104 F
	B.	$104 U
	C.	$134 F
	D.	$134 U