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21 Smithj 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

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Smithj 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 February, the kennel budgeted for 3,580 tenant-days, but its actual level of activity was 3,570 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Fixed element per Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,090 1,360 9,375 7,805 $ 20,630 Variable element per tenant day $ 31.80 $ 5.90 10.70 6.30 1.20 $ 24.10 Actual results for February Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses LA LA LA LA LA 112,536 22,763 41,094 31,293 12,009 The revenue variance for February would be closest to: $1,268 U $1,268 F $990 U O $12,009 U

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