Wesolick Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Wesolick Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 2,900 client-visits, but its actual level of activity was 2,870 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for August:

Data used in budgeting:

Actual results for August:

-The activity variance for personnel expenses in August would be closest to:

A) $2,104 U
B) $384 U
C) $384 F
D) $2,104 F