Werber Clinic uses client visits as its measure of activity. During January, the clinic budgeted for 2,700 client visits, but its actual level of activity was 2,730 client visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting: Fixed element Variable element per month per client-visit Revenue ___-___ $33.60 Personnel expenses $22,100 $8.70 Medical supplies 1,100 6.60 Occupancy expenses 5,600 1.60 Administrative expenses 3,700 0.40 Total expenses $32,500 $17.30 Actual results for January: Revenue $93,408 Personnel expenses $46,251 Medical supplies $19,348 Occupancy expenses $9,508 Administrative expenses $4,772 13. The activity variance for personnel expenses in January would be closest to A. $261 F. B. $661 U. C. $661 F. D. $261 U. ***Please SHOW HOW to get this