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:

Use the following data for questions 24-26

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

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

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

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

		$12 F
		$8 F
		$12 U
		$8 U

The activity variance for net operating income in January would be closest to:

		$2,019 U
		$2,019 F
		$489 F
		$489 U