Dinham 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 March, the kennel budgeted for $5,500$ tenant$-$days, but its actual level of activity was $5,560$ tenant$-$days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

Data used in budgeting:

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