Ibsen Clinic uses client-visits as its measure of activity. During December, the clinic budgeted for 3,300 client-visits, but its actual level of activity was 3,340 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed Variable element element per per month client-visit $40.00 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $32,400 1,500 9,100 6,700 $49,700 $ 13.40 4.80 2.10 0.40 $20.70 Actual results for December: Actual results for December: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses $134,170 $ 80,776 $ 17,302 $ 15,754 $ 8,296 The personnel expenses in the planning budget for December would be closest to