Neighbors 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 3,000 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: Fixed element per month Variable element per tenant-day Revenue $ 0 $ 27.30 Wages and salaries 2,900 $ 5.70 Food and supplies 400 8.30 Facility expenses 9,500 3.80 Administrative expenses 6,700 0.40 Total expenses 19,500 $ 18.20 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 wages and salaries in April would be closest to:

Multiple Choice

$228 F

$112 F

$228 U

$112 U