Meinke 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 3,700 tenant-days, but its actual level of activity was 3,680 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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element Variable element per per month tenant-day $33.80 14.40 3.40 $ 3,100 $ 6.40 1,000 9,100 6,500 0.40 $19,700 $24.60 Actual results for April: Revenue Wages and salaries Food and supplies Facility expenses $118,524 $ 27,122 $ 51,982 $ 20,852 Administrative expenses $ 8,052 The activity variance for wages and salaries in April would be closest to: Multiple Choice $128 U $342 F $128 F $342 U