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:

	Fixed element per month	Variable Element 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 Result for January
Revenue	$93,408
Personnel expenses	$46,251
Medical expenses	$19,348
Occupancy expenses	$9,508
Administrative expenses	$4,772

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

		$661 U
		$261 U
		$261 F
		$661 F