Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	54.60
Personnel expenses	$	29,700		$	20.00
Medical supplies		750			9.20
Occupancy expenses		7,150			2.50
Administrative expenses		4,850			0.60
Total expenses	$	42,450		$	32.30

Actual results for November:

Revenue	$	121,489
Personnel expenses	$	66,765
Medical supplies	$	19,723
Occupancy expenses	$	11,470
Administrative expenses	$	5,559

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

Multiple Choice

• $74,700

• $73,568

• $66,765

• $74,500