Nicolini 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 October, the kennel budgeted for 2,200 tenant-days, but its actual level of activity was 2,250 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for October: Data used in budgeting:

Fixed element per month, Variable element per tenant-day:

Revenue , $ 35.40

Wages and salaries $ 2,900, $ 7.40

Food and supplies 1,000, 11.90

Facility expenses 8,800, 2.70

Administrative expenses 7,400, 0.20

Total expenses $ 20,100, $ 22.20

Actual results for October:

Revenue $ 76,370

Wages and salaries $ 18,600

Food and supplies $ 27,175

Facility expenses $ 15,555

Administrative expenses $ 7,810

The activity variance for wages and salaries in October would be closest to:

A. $580 F

B. $370 F

C. $370 U

D. $580 U