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 FixedVariable element element per per month tenant-day $30.80 3,300 6.10 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 8,800 7,600 10.10 3.60 0.10 $20, 300 $19.9 The activity variance for wages and salaries in October would be closest to