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 element per month			Variable element per tenant-day
Revenue		-		$	30.80
Wages and salaries	$	3,300		$	6.10
Food and supplies		600			10.10
Facility expenses		8,800			3.60
Administrative expenses		7,600			0.10
Total expenses	$	20,300		$	19.90

The activity variance for wages and salaries in October would be closest to:

Multiple Choice

$298 U

$122 F

$298 F

$122 U