Lutts 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 Novenber, the kennel budgeted for 3,800 tenant-days, but the actual level of activity was 3,850 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

Revenue ... --- $28.80

Wages and salaries $2,200 $6.60

Expendables 1,000 9.90

Facility expenses 8,100 4.00

Administrative expenses 6,000 0.40

______ ______

Total Expenses $17,300 $20.90

Q: The net operating income in the planning budget for November would be closets to:

A: $12,720

B: $9,648

C: $9,904

D: $13,115