Keisker Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 2,380 client-visits, but its actual level of activity was 2,370 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 $ 0 $ 55.90 Personnel expenses $ 31,000 $ 26.50 Medical supplies 880 10.50 Occupancy expenses 7,280 3.80 Administrative expenses 4,980 1.90 Total expenses $ 44,140 $ 42.70 Actual results for November: Revenue $ 122,789 Personnel expenses $ 68,065 Medical supplies $ 21,023 Occupancy expenses $ 12,770 Administrative expenses $ 6,859 The personnel expenses in the planning budget for November would be closest to: