Fager Clinic uses client-visits as its measure of activity. During February, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,250 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for February Revenue Personnel expenses Medical supplies Fixed element per month $ 0 $ 32,300 1,200 Variable element $ 68.20 per client-visit $21.50 12.50 3.40 0.10 9,700 5,000 $ 48,200 $ 37.50 $ 156,210 $ 80,445 $ 30,105 Occupancy expenses Administrative expenses $ 16,800 $ 5,015 The personnel expenses in the planning budget for February would be closest to: