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 Data used in budgeting Fixed Element Variable Element per Month per Client-Visit $ 58.40 Revenue $ 18.00 990 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 33,500 1,000 9,300 5,300 $ 49.100 220 0.40 $ 30.50 Actual results for January Revenue $ 127950 Personnel expenses $ 69,720 Medical supplies $ 23,125 Occupancy expenses $ 14,290 Administrative expenses $ 5,930 The personnel expenses in the planning budget for January would be closest to Select one OA $72,200 . B $73.100 C. $69.720 OD $71,341