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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element per Variable crement mont per tenant chy $ 33,00 $ 2.900 $ 750 600 13.40 9,000 400 7500 030 $ 20,000 $25.30 Actual results for December Hervence Wages and sales Food and supos Facy expenses Administrative expenses $ 5 5 5 5 132.193 32.662 48,018 23,040 11.921 The spending variance for a connes in December would be closest to O 510400 O 51040 SIMO O 15600 A flexible budget performance report compares the differences between: Actual performance and budgeted performance based on budgeted sales volume, Budgeted performance over several periods. Actual performance over several periods. Actual performance and budgeted performance based on actual sales volume