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Dinham Kennel uses tenant - days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant

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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 2,000 tenant-days, but its actual level of activity was 2,040 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:
\table[[,\table[[Fixed],[element],[per month]],\table[[Variable],[element per],[tenant-day]]],[Revenue -,0,$35.40
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