Zelenka Clinic uses client-visits as its measure of activity. During June, the clinic budgeted for 2,700 client-visits, but its actual level of activity was 2,710 client-visits. The clinic has provided the following data concerning the formulas to be used in its budgeting for June: 
The net operating income in the planning budget for June would be closest to:
Definitions:
Input Standards
The predefined quality or quantity measures that inputs must meet for production or service processes.
Actual Outcomes
The real results or effects of actions, strategies, or projects as measured against the initial goals or expectations.
Work Efforts
The amount of physical or mental energy expended by an employee to accomplish tasks.
Efficiency
The ability to accomplish a job with minimum expenditure of time and resources.
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