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Business, 08.04.2021 16:50 Reese8693

ed 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 December, the kennel budgeted for 4,050 tenant-days, but its actual level of activity was 4,000 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed element per month Variable element per tenant-day Revenue - $ 34.60 Wages and salaries $ 2,900 $ 8.40 Food and supplies 1,750 13.60 Facility expenses 8,900 5.10 Administrative expenses 6,900 0.30 Total expenses $ 20,450 $ 27.40 Actual results for December: Revenue $ 137,765 Wages and salaries $ 36,780 Food and supplies $ 55,085 Facility expenses $ 29,435 Administrative expenses $ 7,865 The activity variance for administrative expenses in December would be closest to:

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