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 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 30,888 1,85 8,988 7,200 $ 48,750 Variable element per client-visit $36.70 $11.70 7.10 3.20 0.50 $ 22.50 Actual results for November Actual results for November: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $ 144,795 $ 76,861 $ 30,653 $ 21,015 $ 8,936 The activity variance for personnel expenses in November would be closest to: O $154 U O $17 F o $17U O $154 F