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:
Psychiatric Facilities
Healthcare institutions specializing in the treatment of mental health disorders, offering various therapies and support systems.
Inmate
A person confined to an institution such as a prison or jail as part of a criminal sentence or while awaiting trial.
Dressing
The process of applying a protective covering or garment, or the action of putting on clothes.
Innocent
Not guilty of a crime or offense; lacking harmful intent.
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