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: Variable Fixed Element per Client- per Month Visit Element Revenue $58.40 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $33,500 1,000 9,300 5,300 $49,100 $18.00 9.90 2.20 0.40 $30.50 Actual results for January Revenue $127,950 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 Multiple Choice O $73,100 O $72,200 O $71,341 ( O $69,720