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Jauron 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 September,
Jauron 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 September, the kennel budgeted for 2,300 tenant-days, but its actual level of activity was 2,310 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:
Fixed element per month | variable element per tenant-day | |
Revenue | $31.80 | |
Wages and salaries | $2,000 | $5.10 |
Expendables | 700 | 13.30 |
Facility expenses | 8,600 | 2.30 |
Administrative expenses | 6,900 | 0.20 |
Total expenses | $18,200 | $20.90 |
Actual results for September | |
Revenue | $76,518 |
Wages and salaries | $13,741 |
Expendables | $30,163 |
Facility expenses | $14,583 |
Administrative expenses | $7,212 |
The net operating income in the planning budget for September would be()
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