Gourley Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Gourley Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 3,200 client-visits, but its actual level of activity was 3,160 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 August would be closest to:

A) $428 F
B) $2,868 U
C) $2,868 F
D) $428 U