ICLO-4) Federick Cink uses client visits as its measure of activity. During October, the dini budgeted for 3.000 dientvists, but its actual level of activity was 3,040 cientists. The clinichas provided the following data concerning the formulas used in its budgeting and its actual results for October Data used in budgeting Fixed element per month Variable element per client visit Revenue $51.20 Personnel expenses 536,600 51810 Medical Supplies 1.000 Occupancy expenses 12.100 1.70 Administrative expenses 4800 Total expenses 354500 $26.80 6.80 Actual results for October Revenue $158,578 Personnel expenses $57,314 Medical supplies 521,452 Occupancy expenses $18.048 Administrative expenses $5.248 The personnel expenses in the planning budget for October would be closest to Administrative expenses $5,248 The personnel expenses in the planning budget for October would be closest to: $86,975 $86,165 $87,429 $91,624 $90,900 $87,980 $87,314 $87,233