Wohner Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During August, the company budgeted for 5,000 units, but its actual level of activity was 5,050 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for August:
Data used in budgeting: 
Actual results for August: 
-The net operating income in the planning budget for August would be closest to:
Definitions:
Direct Labor Hours
The cumulative hours spent by workers directly engaged in manufacturing products or delivering services.
Activity-Based Cost
A costing method that identifies activities in an organization and assigns the cost of each activity to all products and services according to the actual consumption.
Indirect Labor
Labor costs associated with tasks that do not directly contribute to the production of goods or services, such as administrative and maintenance roles.
Activity Pools
Groups of related business activities in activity-based costing, where costs are pooled by common characteristics to allocate them accurately to products or services.
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