Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,190 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November:

	Fixed element per month			Variable element per client-visit
Revenue		-		$	54.10
Personnel expenses	$	29,200		$	17.50
Medical supplies		700			8.70
Occupancy expenses		7,100			2.00
Administrative expenses		4,800			0.10
Total expenses	$	41,800		$	28.30

Actual results for November:

Revenue	$	120,989
Personnel expenses	$	66,265
Medical supplies	$	19,223
Occupancy expenses	$	10,970
Administrative expenses	$	5,059

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