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 3,600 tenant-days, but its actual level of activity was 3,580 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: Variable Fixed element element per per month tenant-day $30.10 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,600 800 7,600 7,400 $18,400 $ 6.10 10.90 3.10 0.10 $20.20 Actual results for February: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $107,380 $ 23,460 $ 36,786 $ 19,210 $ 9,132 The activity variance for net operating income in February would be closest to: Teel Printing uses two measures of activity, press runs and book set-ups, in the cost formulas in its budgets and performance reports. The cost formula for wages and salaries is $4,350 per month plus $409 per press run plus $959 per book set-up. The company expected its activity in July to be 213 press runs and 120 book set-ups, but the actual activity was 210 press runs and 119 book set-ups. The actual cost for wages and salaries in July was $204,580. The spending variance for wages and salaries in July would be closest to