Vanderhyde 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 May, the kennel budgeted for 3,430 tenant-days, but its actual level of activity was 3,483 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: Data used in budgeting:

	Fixed element per month			Variable element per tenant-day
Revenue				$	49.00
Wages and salaries	$	4,800		$	8.50
Food and supplies		2,200			15.90
Facility expenses		10,400			7.30
Administrative expenses		8,350			3.00
Total expenses	$	25,750		$	34.70

Actual results for May:

Revenue	$	175,067
Wages and salaries	$	35,871
Foods and supplies	$	56,115
Facility expenses	$	34,716
Administrative expenses	$	18,484
The net operating income in the planning budget for May would be closest to: A $23,299 B $29,304 C $23,715 D $29,768