Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,230 client-visits, but its actual level of activity was 2,220 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	$ 0	$ 54.40
Personnel expenses	$ 29,500	$ 19.00
Medical supplies	730	9.00
Occupancy expenses	7,130	2.30
Administrative expenses	4,830	0.40
Total expenses	$ 42,190	$ 30.70

Actual results for November:

Revenue	$ 121,289
Personnel expenses	$ 66,565
Medical supplies	$ 19,523
Occupancy expenses	$ 11,270
Administrative expenses	$ 5,359

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

Multiple Choice

$71,870

$70,738

$66,565

$71,680