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Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,280 client-visits, but its actual level of activity was 2,270

Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,280 client-visits, but its actual level of activity was 2,270 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 - $ 54.90
Personnel expenses $ 30,000 $ 21.50
Medical supplies 780 9.50
Occupancy expenses 7,180 2.80
Administrative expenses 4,880 0.90
Total expenses $ 42,840 $ 34.70

Actual results for November:

Revenue $ 121,789
Personnel expenses $ 67,065
Medical supplies $ 20,023
Occupancy expenses $ 11,770
Administrative expenses $ 5,859

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

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