Duter 12 010-4 Federick Clinic uses client-visits as its measure of activity. During October, the clinic budgeted for 3,000 dient-visits, but its actual level of activity provided the following data concerning the formulas used in its budgeting and its actual results for October Data used in budgeting Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Fixed element per month Variable element per client-visit $51.20 $36,600 $18.10 1,000 6.80 12,100 1.70 4.800 0.20 $54.500 $26.80 Actual results for October Revenue $158,578 Personnel expenses $87,314 Medical supplies $21,452 Occupancy expenses $18,048 Administrative expenses $5,248 The personnel expenses in the planning budget for October would be closest to: $86,975 $86,165 Ann