Paulis 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 $4,100$ tenant$-$days, but its actual level of activity was $4,080$ 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 element per month Variable element per tenant$-$day

Revenue $ $0$ $ $30\mathrm{.}60$

Wages and salaries $ $3,100$ $ $6\mathrm{.}60$

Food and supplies $50011\mathrm{.}40$

Facility expenses $8,1003\mathrm{.}60$

Administrative expenses $7,9000\mathrm{.}60$

Total expenses $ $19,600$ $ $22\mathrm{.}20$

Actual results for February:

Revenue $ $107,880$

Wages and salaries $ $23,510$

Food and supplies $ $36,791$

Facility expenses $ $19,260$

Administrative expenses $ $9,142$

The net operating income in the flexible budget for February would be closest to:

Multiple Choice

$$19,177$

$$19,083$

$$14,672$

$$14,840$