Duprey Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting Variable element $58.40 $18.00 Fixed Element per Month $ 0 per client-visit $33,500 1,000 9.90 9,300 2.20 5,300 0.40 $49,100 $30.50 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for January: Revenue Personnel expenses Medical supplies $127,950 $ 69,720 $23,125 $14,290 Occupancy expenses Administrative expenses $ 5,930 The personnel expenses in the planning budget for January would be closest to: