[CLO 4) Labombard Clinic uses client visits as its measure of activity. During February, the clinic budgeted for 3.600 client visits, but its actual level of activity was 3.650 dient visits. The has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Fixed element per month Variable element per client visit Revenue $23.60 Personnel expenses $26,100 $5.90 Medical supplies 800 4.00 Occupancy expenses 6,300 1.00 Administrative expenses 4.000 0.20 Total expenses $37.200 $11.10 Actual results for February Revenue $84,290 Personnel expenses $47,075 Medical supplies $14,700 Occupancy expenses $10,110 Administrative expenses $4,920 The personnel expenses in the planning budget for February would be closest to