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 Variable Element element per per Month client-visit Revenue $58.40 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $33,500 1,000 9,300 5,300 49,100 $18.00 9.90 2.20 0.40 30.50 Actual results for January: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses 5,930 $127,950 $ 69,720 23,125 14,290 The net operating income in the planning budget for January would be closest to