Labombard Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 3,600 client-visits, but its actual level of activity was 3,650 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

		Fixed element per month		Variable element per tenant-day
Revenue				$23.60
Personnel expenses		$26,100		$5.90
Medical supplies		$800		4.00
Occupancy expenses		$6,300		1.00
Administrative expenses		$4,000		0.20
Total Expenses		$37,200.00		$11.10

Actual results for February:

Actual Results for February
Revenue		$84,290
Wages and Salaries		47,075
Food and Supplies		14,700
Facility expenses		10,110
Administrative expenses		4,920

The personnel expenses in the planning budget for February would be closest to: A. $47,635 B. $47,340 C. $47,075 D. $46,430

The administrative expenses in the planning budget for February would be closest to: A. $4,853 B. $4,920 C. $4,720 D. $4,730

The net operating income in the planning budget for February would be closest to: A. $7,382 B. $7,800 C. $8,425 D. $7,589