Neighbors Kennel uses tenant$-$days as its measure of activity; an animal housed in the kennel for one day is counted as one tenantday. During April, the kennel budgeted for $3,000$ tenant$-$days, but its actual level of activity was $2,960$ 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

Total expenses

Actual results for April:

Variable element per tenantday

$$27\mathrm{.}30$

$$2,900$

$$5\mathrm{.}70$

$400$

$8\mathrm{.}30$

$9,500$

$3\mathrm{.}80$

$6,700$

$0\mathrm{.}40$

$$19,500$

$$18\mathrm{.}20$

$(3)$ Canvas

Facility expenses

$9,500$

$3\mathrm{.}80$

Administrative expenses

$6,700$

$0\mathrm{.}40$

Total expenses

$$19,500$

$$18\mathrm{.}20$

Actual results for April:

Revenue

$$82,088$

Wages and salaries

$$20,112$

Food and supplies

$$24,418$

Facility expenses

$$21,538$

Administrative expenses

$$8,094$

The activity variance for net operating income in April would be closest to:

$$364U$

$$126$ F

$$126U$

$$364F$