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 3,400 tenant-days, but its actual level of activity was 3,380 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 Variable element element per per month tenant-day $29.90 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,400 600 7,400 7,200 $ 17,600 $ 5.90 10.70 2.90 0.50 $20.00 Actual results for February: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $107,180 $ 23, 440 $ 36,784 $ 19,190 $ 9,128 The activity variance for net operating income in February would be closest to