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 3,300 client-visits, but its actual level of activity was 3,290 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) $104 F
B) $104 U
C) $134 F
D) $134 U