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: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for April: Fixed element per Variable element month Revenue Wages and salaries Food and supplies Facility expenses $0 $ 2,900 400 9,500 6,700 $ 19,500 $ 82,088 $ 20.112 $ 24,415 $ 21,839 $ 8,094 The activity variance for net operating income in April would be closest to: per tenant-day $ 27.30 $ 5.70 9.30 3.80 0.40 $ 18.20

Deth wow in pougerion