Knapper 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 January, the kennel budgeted for 2,700 tenant-days, but its actual level of activity was 2,740 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting: 
The net operating income in the flexible budget for January would be closest to:
Definitions:
Staff Motivation
The level of energy, commitment, and creativity that a company's workers bring to their jobs.
Goal Congruence
Goal congruence refers to the alignment of objectives among different members or parts of an organization, ensuring that all efforts contribute towards the overarching goals.
Gainsharing
A performance-based compensation strategy where employees receive benefits from cost-saving measures or productivity increases.
Cash Bonuses
Additional compensation awarded to employees as a one-time payment for achieving specific performance targets or for special recognition.
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