10. Lantagne Clinic uses client-visits as its measure of activity. During May, the clinic budgeted for 3,800 client-visits, but its actual level of activity was 3,820 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting:

	Fixed element per month			Variable element per client-visit
Revenue				$	38.20
Personnel expenses	$	36,800		$	11.30
Medical supplies		1,700			5.20
Occupancy expenses		10,200			2.00
Administrative expenses		7,600			0.40
Total expenses	$	56,300		$	18.90

Actual results for May:

Revenue	$	145,664
Personnel expenses	$	80,786
Medical supplies	$	21,314
Occupancy expenses	$	17,960
Administrative expenses	$	8,848

The net operating income in the planning budget for May would be closest to:

A. $16,844

B. $17,040

C. $17,426

D. $16,668