Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,210 client-visits, but its actual level of activity was 2,200 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:

Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,210 client-visits, but its actual level of activity was 2,200 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 Variable element element per per month client-visit $54.20 Revenue $18.00 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,300 710 7,110 4,810 $41,930 8.80 2.10 0.20 $29.10 Actual results for November: Revenue Personnel expenses $121,089 $ 66,365 Actual results for November: Revenue $ 121,089 Personnel expenses $ 66,365 Medical supplies $ 19,323 Occupancy expenses $ 11,070 Administrative expenses $ 5,159 The personnel expenses in the planning budget for November would be closest to: Multiple Choice $69,080 $67,948 $66,365 $68,900