Grohs Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant-day. During December, the kennel budgeted for 2,500 tenant-days, but its actual level of activity was 2,530 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

	Fixed Element per Month			Variable element per tenant-day
Revenue		-		$	33.00
Wages and salaries	$	3,800		$	7.90
Food and supplies		1,000			11.60
Facility expenses		8,600			2.20
Administrative expenses		6,200			0.20
Total expenses	$	19,600		$	21.90

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