A&B Co. provides house cleaning services. The company uses the number of jobs to measure activity. At the beginning of April, the company budgeted for 80 jobs, but the actual number of jobs turned out to be 90. A report comparing the budgeted revenues and costs to the actual revenues and costs appears below:

A&B Co.
For the Month Ended April 30
		Revenue/Cost Formulas	Actual Results	Planning Budget
Number of jobs (Q)			90	80
Revenue		$100Q	8,900	8,000
Expenses:
	Variable expenses	?	3,800	3,200
	Fixed expense	?	2,100	2,500
Total expenses			5,900	5,700
Net operating income			3,000	2,300

What is the amount of activity variance for fixed expenses in A&Bs performance report for April?

	A.	$312.5 favorable
	B.	$0
	C.	$400 favorable
	D.	$400 unfavorable