Bernes 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 October, the kennel budgeted for 2,700 tenant-days, but its actual level of activity was 2,720 tenant- days. The kennel has provided the following data concerning the formulas to be used in its budgeting: Fixed Variable element element per per month tenant-day Revenue $30.80 Wages and salaries Food and supplies Facility expenses Administrative expenses $ 3,300 6.10 10.10 3.60 0.10 600 8,800 7,600