Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,220 client-visits, but its actual level of activity was 2,210 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 Variable element per month $ 0 per client-visit $ 54.30 $ 29,400 $ 18.50 720 8.90 7,120 2.20 4,820 0.30 $ 29.90 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses. Total expenses Actual results for November Revenue. Personnel expenses $ 42,060 $121,189 $ 66,465 Medical supplies Occupancy expenses Administrative expenses $ 19,423 $ 11,170 $ 5,259 The personnel expenses in the planning budget for November would be closest to: