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 administrative expenses in April would be closest to:

Multiple Choice

$16 U

$16 F

$194 F

$194 U