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 3,700 tenant-days, but its actual level of activity was 3,680 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 Revenue $30.20 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 2,700 900 7,700 7,500 $18,800 $ 6.20 11.00 3.20 0.20 $20.60 Actual results for February