Dinham Kerver uses tenant days as its measure of activity, an animal housed in the kennel for one day is counted as one tenant day. During March, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3.460 tenant days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for Marche Data used in budgeting Fixed element per month Variable element per tenant-day $14.30 $ 7.30 13.30 Revenue Wages and salaries Yood and supplies Paeility expenses Administrative expenses Total expenses $ 2,300 1.300 7,800 0.40 $17,700 524.30 Actual results for March Wages and salaries Food and supplies Facility expenses Adeniniatrative expenses $115,625 $ 28, 530 $ 49,580 $16.500 $ 7, 3 The spending variance for food and supplies in March would be closest to Kelsker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,360 client-visits, but its actual level of activity was 2,350 client visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting Fixed Variable element element per per month client-visit $55.70 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $30,800 860 7,260 4,960 $43,880 $25.50 10.30 3.60 1.70 $41.10 Actual results for November: Revenue $122.589 Personnel expenses $ 67,865 Medical Supplies $ 20,823 Occupancy expenses $ 12,570 Administrative expenses $ 6.659 The personnel expenses in the planning budget for November would be closest to