Tolentino 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 November, the kennel budgeted for 3,300 tenant-days, but its actual level of activity was 3,340 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November:

Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$29.40
Wages and salaries	$2,100	$6.30
Expendables	800	10.60
Facility expenses	7,600	3.10
Administrative expenses	5,800	0.30
Total expenses	$16,300	$20.30

Actual results for November:

Revenue	$92,996
Wages and salaries	$22,582
Expendables	$37,560
Facility expenses	$14,060
Administrative expenses	$6,455

The net operating income in the flexible budget for November would be closest to:

$14,094

$13,730

$30,030

$30,394