Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,320 client-visits, but its actual level of activity was 2,310 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		-		$	55.30
Personnel expenses	$	30,400		$	23.50
Medical supplies		820			9.90
Occupancy expenses		7,220			3.20
Administrative expenses		4,920			1.30
Total expenses	$	43,360		$	37.90

Actual results for November:

Revenue	$	122,189
Personnel expenses	$	67,465
Medical supplies	$	20,423
Occupancy expenses	$	12,170
Administrative expenses	$	6,259

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

Multiple Choice

• $84,685

• $83,788

• $67,465

• $84,920