Answer:
activity variance =  $984 F
Explanation:
given data 
wages and salaries = $1,420 per month
per birth = $246
planned for activity = 107  births
actual level of activity = 103 births
actual wages and salaries = $27,795
to find out
activity variance for wages and salaries
solution
we know wages and salaries cost for October is 
wages and salaries Planning budget  = 1420 + ( 107 × 246 )
wages and salaries Planning budget = $27742
and
Wages and salaries  Flexible budget = 1420 + ( 103 × 246 )
Wages and salaries  Flexible budget = $26758
so 
activity variance = $27742 - $26758 
activity variance =  $984 F