Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,330 client-visits, but its actual level of activity was 2,320 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	55.40
Personnel expenses	$	30,500		$	24.00
Medical supplies		830			10.00
Occupancy expenses		7,230			3.30
Administrative expenses		4,930			1.40
Total expenses	$	43,490		$	38.70

Actual results for November:

Revenue	$	122,289
Personnel expenses	$	67,565
Medical supplies	$	20,523
Occupancy expenses	$	12,270
Administrative expenses	$	6,359

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

Multiple Choice

• $67,565

• $86,420

• $85,288

• $86,180