Buonocore Clinic uses client-visits as its measure of activity. During August, the clinic budgeted for 2,800 client-visits, but its actual level of activity was 2,770 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for August: Data used in budgeting:

	Fixed element per month	Variable element per client-visit
Revenue		$46.20
Personnel expenses	$31,800	$15.60
Medical supplies	1,800	6.10
Occupancy expenses	7,600	1.90
Administrative expenses	5,900	0.40
Total expenses	$47,100	$24.00

Actual results for August:

Revenue	$132,124
Personnel expenses	$74,232
Medical supplies	$18,697
Occupancy expenses	$13,213
Administrative expenses	$7,058

The personnel expenses in the planning budget for August would be closest to:

		$74,232
		$75,480
		$75,036
		$75,012 PLEASE SHOW ALL WORK! THANKS.