Hubbard 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 2,100 tenant-days, but its actual level of activity was 2,060 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January:Data used in budgeting: 
Actual results for January:
The net operating income in the flexible budget for January would be closest to:
Definitions:
Tetrodotoxin (TTX)
A potent neurotoxin found in certain species of pufferfish as well as some other marine and terrestrial animals, known for blocking sodium channels on nerve cells.
Convergent Evolution
The process whereby organisms not closely related independently evolve similar traits as a result of having to adapt to similar environments or ecological niches.
Homoplasious Trait
A trait shared by multiple species or individuals due to convergent evolution, not because of a common ancestor.
Monophyletic Group
A set of organisms that includes an ancestral species and all its descendants, representing a single branch on the tree of life.
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