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 element per month Variable element per client-visit Revenue - $ 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 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: