Duprey Clinic uses client-visits as its measure of activity. During January, the clinic budgeted for 2,200 client-visits, but its actual level of activity was 2,150 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for January: Fixed Element per Month Variable element per client-visit Revenue - $ 58.40 Personnel expenses $ 33,500 $ 18.00 Medical supplies 1,000 9.90 Occupancy expenses 9,300 2.20 Administrative expenses 5,300 0.40 Total expenses $ 49,100 $ 30.50 Actual results for January: Revenue $ 127,950 Personnel expenses $ 69,720 Medical supplies $ 23,125 Occupancy expenses $ 14,290 Administrative expenses $ 5,930 The net operating income in the planning budget for January would be closest to:

• $10,885
• $15,231
• $14,547
• $12,280