Pearse 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 December, the kennel budgeted for 4,900 tenant-days, but its actual level of activity was 4,880 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$31.40
Wages and salaries	$3,900	$7.40
Food and supplies	500	12.20
Facility expenses	8,900	4.40
Administrative expenses	8,700	0.20
Total expenses	$22,000	$24.20

Actual results for December:

Revenue	$108,680
Wages and salaries	$23,590
Food and supplies	$36,799
Facility expenses	$19,340
Administrative expenses	$9,158

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

a.$13,280

b.$13,136

c.$19,699

d. $19,793