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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

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 element per month Variable element per client-visit
Revenue $ 0 $ 31.00
Personnel expenses $ 23,900 $ 10.70
Medical supplies 1,400 3.90
Occupancy expenses 5,700 1.10
Administrative expenses 5,100 0.10
Total expenses $ 36,100 $ 15.80

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

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