Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 4250 client-visits, but its actual level of activity was 4240 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 monthVariable element per client-visitRevenue - $37.30? Personnel expenses$31,400? $12.30?Medical supplies 2150? 7.70?Occupancy expenses 9500? 3.80?Administrative expenses 7800? 0.30?Total expenses$50,850? $24.10??Actual results for November: ?Revenue$158,364? Personnel expenses$83,509??Medical supplies$35,645??Occupancy expenses$25,113??Administrative
expenses$8824???? The activity variance for personnel expenses in November would be closest to:
A. $166 F
B. $123 F
C. $166 U
D. $123 U
Answer: B
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