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 5,400 tenant-days, but its actual level of activity was 5,420 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		-		$	31.90
Wages and salaries	$	4,400		$	7.90
Food and supplies		500			12.70
Facility expenses		8,800			4.90
Administrative expenses		7,800			0.20
Total expenses	$	21,500		$	25.70

Actual results for February:

Revenue	$	109,180
Wages and salaries	$	23,640
Food and supplies	$	36,804
Facility expenses	$	19,390
Administrative expenses	$	9,168

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