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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,490

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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,500 client-visits, but its actual level of activity was 3,490 client-visits. The clinic has provided the following data concerming the formulas used in its budgeting and its actual results for November: Data used in budgeting: FixedVariable element element per per month client-visit Revenue $35.80 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,900 1,400 8,000 6,300 $45,600 $10.80 6.20 2.30 0.40 $19.70 Actual results for November Revenue Personnel expenses Medical supplies Occupancy expenses Adnnistrative expenses $125,117 $ 67,564 s 23,840 s 15,543 $ 7,479 The activity variance for personnel expenses in November would be closest to

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