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 3,300 tenant-days, but its actual level of activity was 3,340 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: 
Actual results for May: 
The net operating income in the planning budget for May would be closest to:
Definitions:
Sophists
Ancient Greek teachers and philosophers known for their skill in argumentation and for their role in teaching rhetoric, politics, and ethics.
Sociological Perspective
An approach to understanding human behavior by placing it within its broader social context, considering how societies influence people and vice versa.
Patriarchy
A societal system in which men hold power and dominate in roles of political leadership, moral authority, social privilege, and control of property.
Anti-Positivism
A theoretical approach that considers knowledge and understanding to be the result of human subjectivity.
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