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 3,200 tenant-days, but its actual level of activity was 3,180 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		-		$	29.70
Wages and salaries	$	2,200		$	5.70
Food and supplies		400			10.50
Facility expenses		7,200			2.70
Administrative expenses		7,000			0.10
Total expenses	$	16,800		$	19.00

Actual results for February:

Revenue	$	106,980
Wages and salaries	$	23,420
Food and supplies	$	36,782
Facility expenses	$	19,170
Administrative expenses	$	9,124

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