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 4,700 tenant-days, but its actual level of activity was 4,780 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: Revenue. Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for March: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Fixed element per month Variable element per tenant-day $35.20 $ 8.60 15.10 $ 3,600 1,100 7,500 4.10 7,600 0.50 $19,800 $28.30 $144,230 $ 28,660 $ 74,070 $ 27,220 $ 7,106