Hepburn Clinic uses client-visits as its measure of activity. During July, the clinic budgeted for 3,200 client-visits, but its actual level of activity was 3,180 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for July:

Fixed element per month, Variable element per client-visit

Revenue , $ 45.60

Personnel expenses $ 37,300, $ 13.30

Medical supplies 1,100, 8.50

Occupancy expenses 9,800, 2.40

Administrative expenses 4,100, 0.10

Total expenses $ 52,300, $ 24.30

The personnel expenses in the planning budget for July would be closest to:

A. $76,494

B. $79,860

C. $79,594

D. $76,975