Juenemann 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 December, the kennel budgeted for 3,800 tenant-days, but its actual level of activity was 3,770 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting:

	Fixed element per month	Variable element per tenant-day
Revenue		$33.90
Wages and salaries	$2,900	$7.60
Food and supplies	600	13.40
Facility expenses	9,000	4.00
Administrative expenses	7,500	0.30
Total expenses	$20,000	$25.30

Actual results for December:

Revenue	$132,193
Wages and salaries	$32,662
Food and supplies	$48,918
Facility expenses	$23,040
Administrative expenses	$8,931

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

		$291 U
		$291 F
		$9 F
		$9 U