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QTown Sleep Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,240 client-visits, but its actual level of activity was

QTown Sleep Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,240 client-visits, but its actual level of activity was 2,230 client-visits. The clinic has provided the following data related to 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 - $ 54.50
Personnel expenses $ 29,600 $ 19.50
Medical supplies 740 9.10
Occupancy expenses 7,140 2.40
Administrative expenses 4,840 0.50
Total expenses $ 42,320 $ 31.50

Actual results for November:

Revenue $ 121,389
Personnel expenses $ 66,665
Medical supplies $ 19,623
Occupancy expenses $ 11,370
Administrative expenses $ 5,459

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

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