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 3,400 tenant-days, but its actual level of activity was 3,380 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 per month			Variable element per tenant-day
Revenue		-		$	29.90
Wages and salaries	$	2,400		$	5.90
Food and supplies		600			10.70
Facility expenses		7,400			2.90
Administrative expenses		7,200			0.50
Total expenses	$	17,600		$	20.00

Actual results for February:

Revenue	$	107,180
Wages and salaries	$	23,440
Food and supplies	$	36,784
Facility expenses	$	19,190
Administrative expenses	$	9,128

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