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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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