Moorhouse Clinic Uses Client-Visits as Its Measure of Activity

Multiple Choice

Moorhouse Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,700 client-visits, but its actual level of activity was 3,690 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December:
-The activity variance for personnel expenses in December would be closest to:

A) $2,361 U
B) $71 U
C) $71 F
D) $2,361 F