Fortmann 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 September, the kennel budgeted for 2,000 tenant-days, but its actual level of activity was 2,010 tenant-days. The kennel has provided the following data concerning the formulas to be used in its budgeting:

FIXED ELEMENT PER MONTH:

Revenue..-

Wages and salaries..$2,500

Food and supplies$600

Facility expenses$8,700

Admin expenses..$6,000

Total expenses.$17,800

VARIABLE ELEMENT PER TENANT DAY:

Revenue..$38.10

Wages and salaries..$7.50

Food and supplies$13.90

Facility expenses$3.10

Admin expenses..$0.10

Total expenses.$24.60

The activity variance for administrative expenses in September would be closest to:

		$89 F
		$1 F
		$1 U
		$89 U Please show all work