Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4250 client-visits, but its actual level of activity was 4240 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 el per month per client $ Revenue $ Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $31,400 2150 9500 7800 $50,850 $ Actual results for November: sed in budgeting: Fixed element Variable element per month per client-visit $ 37.30 je $ 12.30 7.70 nel expenses al supplies ancy expenses istrative expenses $31,400 2150 9500 7800 $50,850 3.80 0.30 xpenses 24.10 results for November: Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $1: $8: $3: $2 ${ The activity variance for personnel expenses in November would be closest to: $166 F $123 F OOO $166 U O $123 U results for November: je nel expenses al supplies ancy expenses istrative expenses $158,364 $83,509 $35,645 $25,113 $ 8824 itivity variance for personnel expenses in November would be : to