Willow Clinic bases its budgets on patient-visits. During October, the clinic plans for a level of activity of 2,300 patient.visits. The clinic has provided the following data concerning the formulas it uses in its budgeting: Fixed element per month Variable element per patient-visit $ 78.00 $ 31.00 $ 25, 200 Revenue Personnel expenses Medical Supplies Occupancy expenses Administrative expenses 900 $ $ $ 5.800 4.300 3.70 19.20 Required: Prepare the clinic's planning budget for October. Willow Clinic Planning Budget For the Month Ended October 31 Budgeted patient-visits Revenue Expenses: Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expense Net operating income