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Georgia 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 April,

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Georgia 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 April, the kennel budgeted for 2,000 tenant-days, but its actual level of activity was 1.990 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for April: Data used in budgeting Fixed Variable clement element per per month tenant-day Revenue $36.40 Wages and salaries $ 2,800 S 6,60 Expendables 300 12.40 Facility expenses 9,000 3.20 Administrative expenses... 7600 0.10 Total expenses $19,700 $22.30 Actual results for April Revenue... Wages and salaries Expendables Facility expenses. Administrative expense.... $70,846 $16,564 $25,866 $14,688 $7,879 The activity variance for administrative expenses in April would be closest to 51 O 579 F 579 U 510

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