Tennies Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,900 client-visits, but its actual level of activity was 3,890 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: Actual results for November:
The activity variance for personnel expenses in November would be closest to:

A) $116 F
B) $116 U
C) $152 F
D) $152 U