Stivason Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Stivason Clinic uses client-visits as its measure of activity. During September, 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 September:

Data used in budgeting:

Actual results for September:
-The activity variance for personnel expenses in September would be closest to:

A) $605 U
B) $605 F
C) $85 F
D) $85 U