Tennies clinic uses client-visits as its measure of activity. during november, 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 november: data used in budgeting: fixed element per month variable element per client-visit revenue - $ 36.20 personnel expenses $ 30,300 $ 11.20 medical supplies 1,600 6.60 occupancy expenses 8,400 2.70 administrative expenses 6,700 0.40 total expenses $ 47,000 $ 20.90 actual results for november: revenue $ 133,763 personnel expenses $ 71,596 medical supplies $ 26,768 occupancy expenses $ 17,875 administrative expenses $ 7,951 the activity variance for personnel expenses in november would be closest to:

Peppy roaney believes that pizza is a much more versatile dish than most people realize. as the national marketing manager for pizza guys, he observed how consumers were delighted with barbecue pizza, hawaiian pizza, mexican pizza and other unique combinations. his suggestions for other unusual pizzas, however, were met with a negative response by his superiors. even some of his colleagues laughed at his ideas. peppy's confidence in his ability to understand the market has led him to focus on planning a business of his own. peppy realizes that he will take a risk when he leaves his job with pizza guys and embarks upon a new venture: peppy's pizzazzeria. peppy is excited about the potential of profitably catering to the unmet desires of pizza consumers. peppy is confident that peppy's pizzazzeria will be a success, but only if he has enough money to do things right. since peppy has very little personal wealth, he knows he must obtain financial assistance. in order to prepare for meetings with bankers and p

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Acoase solution to a problem of externality ensures that a socially efficient outcome is to