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: Fixed Element Variable Element per Month per Client-Visit $ 58.40 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $ 33,500 1,000 9,300 5,300 $ 49, 100 $ 18.00 9.90 2.20 0.40 $ 30.50 Actual results for January: Revenue $ 127,950 Personnel expenses $ 69,720 Medical supplies $ 23,125 Occupancy expenses $ 14,290 Administrative expenses $ 5,930 The administrative expenses in the planning budget for January would be closest to