The loan review department of a major regional bank has an exceptionally high turnover of both administrative assistants and analysts. Several analysts have quit within six months of taking the job. As a result, the management of the bank decides to conduct attitude surveys, review customer complaints, and conduct exit interviews to assess the training needs of this department. In this scenario, the management is most likely conducting a(n) analysis to determine training needs.

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: