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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,450 client-visits, but its actual level of activity was 3,440

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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,450 client-visits, but its actual level of activity was 3,440 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 Variable element per month per client-visit Revenue $ 0 $ 35.70 Personnel expenses $ 29,800 $ 10.70 Medical supplies 1,350 6.10 Occupancy expenses 7,900 2.20 Administrative expenses 6,200 0.30 Total expenses $ 45,250 $ 19-30 Actual results for November: Revenue $ 122,980 Personnel expenses $ 66,581 Medical supplies $ 23,133 Occupancy expenses $ 14,985 Administrative expenses $ 7,016 The activity variance for personnel expenses in November would be closest to

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