Dog 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 4,800 tenant-days, but its actual level of activity was 4,820 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: Fixed element per month Variable element per tenant-day $35.30 $ 8.70 $ 2,000 1,200 15.20 7,600 4.20 7,700 0.60 $18,500 $28.70 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $145,135 $ 28,670 $ 75,065 $ 27,230 $ 7,107