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: