Willow Clinic bases its budgets on patient-visits. During October, the clinic plans for a level of activity of 2,100 patient-visits. The clinic has provided the following data concerning the formulas it uses in its budgeting: Fixed element per month Variable element per patient-visit Revenue - $ 38.00 Personnel expenses $ 23,200 $ 11.00 Medical supplies $ 700 $ 5.90 Occupancy expenses $ 4,800 $ 1.70 Administrative expenses $ 4,100 $ 0.10 Required: Prepare the clinic's planning budget for October