Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,400 client-visits, but its actual level of activity was 3,390 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 Variable element element per per month client-visit $35.60 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 29,700 1,300 7,800 6,100 $44,900 $10.60 6.00 2.10 0.20 $18.90 Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses $ 120,854 $ 65,608 $ 22,436 S 14.437 3 Chapters 9 & 10 Occupancy expenses Administrative expenses Total expenses 7,800 6,100 $44,900 2.10 0.20 $18.90 Actual results for November Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $120,854 $ 65,608 $ 22,436 $ 14,437 $ 6,563 The activity variance for personnel expenses in November would be closest to: Multiple Choice 0 $106U Multiple Choice $106 U $132 F $132 0 $106 F