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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was t,040

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Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4,050 client-visits, but its actual level of activity was t,040 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: Actual results for November: The activity variance for personnel expenses in November would be closest to: $158U $119U \$158 F \$119 F

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