Leven Clinic uses client-visits as its measure of activity. During September, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 3,050 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for September Fixed Variable element element per per month client-visit $31.00 Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses $23,990 1,488 5,789 5, 100 $36,100 $10.70 3.90 1.10 0.10 $15.80 The net operating income in the planning budget for September would be closest to $9,500 $7,259 $10.260 $7,503