Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,360 client-visits, but its actual level of activity was 2,350 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:

	Fixed element per month	Variable element per client-visit
Revenue	$ 0	$ 55.70
Personnel expenses	$ 30,800	$ 25.50
Medical supplies	860	10.30
Occupancy expenses	7,260	3.60
Administrative expenses	4,960	1.70
Total expenses	$ 43,880	$ 41.10

Actual results for November:

Revenue	$ 122,589
Personnel expenses	$ 67,865
Medical supplies	$ 20,823
Occupancy expenses	$ 12,570
Administrative expenses	$ 6,659

The personnel expenses in the planning budget for November would be closest to: