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: 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 $ 9.40 15.90 4.90 0.30 $ 0 $ 36.00 $ 2,700 1,900 8,300 6,800 $ 19,700 $ 30.50 $ 179,235 $ 28,740 $ 89,785 $ 35,875 $ 7,114