9. 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 Data used in budgeting: Fixed Element Variable element per Month per client-visit Revenue $ 58.40 $ 33,500 Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses 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 $ 127,950 $ 69,720 $ 23,125 $ 14,290 $ 5,930 The net operating income in the planning budget for January would be closest to: A) $15,231 B) $10,885 C) $14,547 D) $12,280