Moorehouse 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 formula used in its budgeted and its actual results for December:
Fixed element per month Variable element per client-visits
__________ $25.10 Revenue
$27,100 $7.10 Personal expenses
1,500 4.50 Medical supplies
6,000 1.00 Occupancy expenses
3,000 0.10 Administrative expenses
$37,600 $12.70 Total
Actual results for December:
Revenue $96,299
Personal expenses $51,009
Medical supplies $17,425
Occupancy expenses $9,240
Administrative expenses $3,239
The activity variance for personnel expenses in December would be closest to
A.$2,361 U
B.$71 F
C.$2,361 F
D.$71 U
**Please SHOW HOW to get the answer