Kalinowski 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 February, the kennel budgeted for 2,300 tenant-days, but its actual level of activity was 2,320 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February: Data used in budgeting: Fixed Variable element element per per month tenant-day Revenue....................................... - $36.30 Wages and salaries......................... $ 2,000 $ 5.90 Expendables.................................. 400 13.80 Facility expenses............................ 8,100 4.60 Administrative expenses.................. 6,500 0.10 Total Expenses.............................. $17,000 $24.40 Actual results for February: Revenue...................................... $83,306 Wages and salaries........................ $16,338 Expendables................................. $33,446 Facility expenses........................... $19,212 Administrative expenses................. $6,602 The net operating income in the flexible budget for February would be closest to: