Ibsen 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 client-visits. the clinic has provided the following data concerning the formulas used in its budgeting and its actual results for december: data used in budgeting: fixed element per month variable element per client-visit revenue - $ 40.00 personnel expenses $ 32,400 $ 13.40 medical supplies 1,500 4.80 occupancy expenses 9,100 2.10 administrative expenses 6,700 0.40 total expenses $ 49,700 $ 20.70 actual results for december: revenue $ 134,170 personnel expenses $ 80,776 medical supplies $ 17,302 occupancy expenses $ 15,754 administrative expenses $ 8,296 the personnel expenses in the planning budget for december would be closest to: multiple choice $76,620 $77,156 $79,809 $80,776