Kirnon Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Kirnon Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,550 client-visits, but its actual level of activity was 3,490 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting: The activity variance for personnel expenses in July would be closest to:

A) $654 F
B) $3,094 U
C) $3,094 F
D) $654 U