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Paulis Kennel uses tenant - days as its measure of activity; an animal housed in the kennel for one day is counted as one tenant

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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 5,300 tenant-days, but its actual level of activity was 5,320 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:
\table[[,\table[[Fixed element],[per month]],\table[[Variable element],[per tenant-day]]],[Revenue,$0,$31.80
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