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 2,000 client-visits, but its actual level of activity was 2,010 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) $901 F
B) $901 U
C) $121 F
D) $121 U