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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,

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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 tearst days, but its actual level of activity was 3.770 tenant days. The kennel has provided the following date concerning the formules used in its budgeting and is actual results for December Data used in budgeting Fedeement per month Revenue Wages and salaries Food and supplies Facinty expenses Noministree espens $ 2.500 500 9.000 7500 $20.000 Variable element per tenant-day $ 33.0 $ 750 13.40 400 0.30 $ 25.30 Actual results for December 5 evenue Wages and was Food and supos 5 $ $ 1 23040 Administre expenses The activity variance for adminive expenses in December would be closest to O 52910 O 19 O 12911 O 59F

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