losen Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,340 elient-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual resulis for December: Data used in budgeting: Actual results for December: The personnel expenses in the planning budget for December would be closest to The personnel expenses in the planning budget for December would be closest to: Multiple Choice $76,620 $77,156 $79,809 $80,776