Neighbors 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 april, the kennel budgeted for 3,000 tenant-days, but its actual level of activity was 2,960 tenant-days. the kennel has provided the following data concerning the formulas used in its budgeting and its actual results for april:

fixed element per month variable element per tenant-day
revenue - $ 27.30
wages and salaries $ 2,900 $ 5.70
food and supplies 400 8.30
facility expenses 9,500 3.80
administrative expenses 6,700 0.40
total expenses $ 19,500 $ 18.20
actual results for april:

revenue $ 82,088
wages and salaries $ 20,112
food and supplies $ 24,418
facility expenses $ 21,538
administrative expenses $ 8,094
the activity variance for net operating income in april would be closest to:

$126 f

$126 u

$364 f

$364 u