What is the amount of personnel expenses in the planning budget?

Acme uses units as its measure of activity.

Acme budgeted for 2,230 units.

The actual number of units was 2,220.

Fixed Variable

element element

Budget data: per month per unit

Revenue $0 $54.40

Personnel expenses $29,500 $19.00

Medical supplies 730 $9.00

Occupancy expenses 7,130 $2.30

Administrative expenses 4,830 $0.40

Total expenses $42,190 30.70

Actual results:

Revenue $121,289

Personnel expenses $66,565

Medical supplies $19,523

Occupancy expenses $11,270

What is the amount of personnel expenses in the planning budget?

Group of answer choices

$71,870

$79,270

$75,840

$61,870