Answer:
$121 unfavorable
Explanation:
The computation of the activity variance is shown below:
Activity variance = Planning budget amount - flexible budget amount
where,
Planning Budget is
= $26,100 + $12.10 × 2000
= $50,300
And,
Flexible Budget is
= $26,100 + $12.10 × 2010
= $50,421
So, the activity variance for personnel expenses is
= $50,300 - $50,421
= $121 unfavorable