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 4,000 tenant-days, but its actual level of activity was 3,980 tenant-days. the kennel has provided the following data concerning the formulas used in its budgeting and its actual results for february: data in budgeting fixed element per month variable element per tenant-day revenue - $30.50 wages and salaries $3,000 $6.50 food and supplies 400 11.30 facility expenses 8,000 3.50 administrative expenses 7,800 0.50 total expenses $19,200 $21.80 actual results for february: revenue $107,780 wages and salaries $23,500 food and supplies $36,790 facility expenses $19,250 administrative expenses $9,140 the net operating income in the planning budget for february would be closest to: