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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 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 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 2,900 600 9,000 Variable element per tenant-day $ 33.90 $ 7.60 13.40 4.00 0.30 $ 25.30 7,500 Total expenses $ 20,000 Actual results for December: $ $ Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 132,193 32,662 48,918 23,040 8,931 $ $ The activity variance for administrative expenses in December would be closest to: $291 U OOC $9 F O $ 9U O $291 F

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