Multiple choice:

A. 70,738

B. 71,870

C. 71,680

D. 66,565

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 variable element element per per month client-visit $54.40 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $29,500 730 7,130 4,830 $ 42,190 $19.00 9.00 2.30 0.40 $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