Gotthelf Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Gotthelf Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 2,500 client-visits, but its actual level of activity was 2,480 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Data used in budgeting:
Actual results for December:
-The activity variance for personnel expenses in December would be closest to:

A) $374 F
B) $1,736 U
C) $374 U
D) $1,736 F