Paulis 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 February, the kennel budgeted for $4,500$ tenant$-$days, but its actual level of activity was $4,480$ tenant$-$days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February:

Data used in budgeting:

Fixed element per month Variable element per tenant$-$day

Revenue $ $0$ $ $31\mathrm{.}00$

Wages and salaries $ $3,500$ $ $7\mathrm{.}00$

Food and supplies $90011\mathrm{.}80$

Facility expenses $8,5004\mathrm{.}00$

Administrative expenses $8,3000\mathrm{.}40$

Total expenses $ $21,200$ $ $23\mathrm{.}20$

Actual results for February:

Revenue $ $108,280$

Wages and salaries $ $23,550$

Food and supplies $ $36,795$

Facility expenses $ $19,300$

Administrative expenses $ $9,150$

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

Multiple Choice

$$5,585$ F

$$156$ U

$$156$ F

$$5,585$ U