Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,950 client-visits, but its actual level of activity was 3,940 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		-		$	36.70
Personnel expenses	$	30,800		$	11.70
Medical supplies		1,850			7.10
Occupancy expenses		8,900			3.20
Administrative expenses		7,200			0.50
Total expenses	$	48,750		$	22.50

Actual results for November:

Revenue	$	144,795
Personnel expenses	$	76,861
Medical supplies	$	30,653
Occupancy expenses	$	21,015
Administrative expenses	$	8,936

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

Multiple Choice

$117 F

$117 U

$154 F

$154 U

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