Duprey Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2, 200 client-visits, but its actual level of activity was 2, 150 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Actual results for January: The personnel expenses in the planning budget for January would be closest to $73, 100 $69, 720 $71, 341 $72, 200