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Zelenka Clinic uses client - visits as its measure of activity. During June, the clinic budgeted for 3 , 0 0 0 client - visits,

Zelenka Clinic uses client-visits as its measure of activity. During June, the clinic budgeted for 3,000 client-visits, but its actual level of activity was 2,900 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for June:
Fixed element per month
Variable element per client-visit
Revenue
$50.00
Personnel expenses
$35,000
$20.00
Medical supplies
1,700
6.00
Occupancy expenses
11,000
1.50
Administrative expenses
5,000
0.20
Total expenses
27.70
The net operating income in the planning budget for June would be closest to:

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