Duprey Clinic uses client-visits as its meacure of activity. Duing January, the clinic bucgeted for 2.200 client-vists, but its actual ievel of ectivity wss 2.150 clent-vitits. The clinic nas provided the following dota concerning the formulas used in its budgeting and its actuat resuts for January; Dota used in budgeting: \begin{tabular}{lcc} & Fixed Elenent per Manth & Variable elesent per client -visit \\ Revenue & $ & $58.40 \\ Personnel expenses & $33,560 & $18,60 \\ Medical supplies & 1,600 & 9.90 \\ Occupancy expenses & 9,380 & 2.20 \\ Adninistrative expenses & 5,380 & 0.40 \\ Total expenses & $49,160 & $39.50 \\ \hline \end{tabular} Actual results for danuary: RevenueRersonnelexpensesMedicalsuppliesOccupancyexpensesAdninistrativeexpenses$127,950$69,720$23,125$14,290$5,930 The personnel expenses in the planning bucget for January would be closest to $73,100 $72,200 $69,720 $71,341