Paulls 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 Variable element element per per month tenant-day $29.70 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,200 400 7,200 7,000 $16,800 $ 5.70 10.50 2.70 0.10 $19.00 Actual results for February Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $106,080 $ 23, 420 $ 36, 782 $ 19,170 59,124 The net operating income in the planning budget for February would be dosest to