Glassing Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Glassing Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,660 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 September would be closest to:

A) $196 U
B) $196 F
C) $664 F
D) $664 U