Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,310 client-visits, but its actual level of activity was 2,300 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November: Data used in budgeting: Actual results for November: The personnel expenses in the planning budget for November would be closest to