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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,190

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,200 client-visits, but its actual level of activity was 4,190 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 $ 0 $ 37.20
Personnel expenses $ 31,300 $ 12.20
Medical supplies 2,100 7.60
Occupancy expenses 9,400 3.70
Administrative expenses 7,700 0.20
Total expenses $ 50,500 $ 23.70

Actual results for November:

Revenue $ 156,078
Personnel expenses $ 82,376
Medical supplies $ 34,788
Occupancy expenses $ 24,405
Administrative expenses $ 8,291

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

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