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 4,400 tenant-days, but its actual level of activity was 4,380 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 Variable element per month per tenantday Revenue $ 0 $ 30.90 Wages and salaries $ 3,400 $ 6.90 Food and supplies 800 11.70 Facility expenses 8,400 3.90 Administrative expenses 8,200 0.30 Total expenses $ 20,800 $ 22.80 Actual results for February: Revenue $ 108,180 Wages and salaries $ 23,540 Food and supplies $ 36,794 Facility expenses $ 19,290 Administrative expenses $ 9,148 The net operating income in the flexible budget for February would be closest to: Multiple Choice O $19,408 O $14,678 O $19,314 O $14,840