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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,

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 5,200 tenant-days, but its actual level of activity was 5,220 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 monthVariable element per tenant-dayRevenue-$31.70Wages and salaries$4,200$7.70Food and supplies80012.50Facility expenses8,6004.70Administrative expenses7,6000.50Total expenses$21,200$25.40

Actual results for February:

Revenue$108,980Wages and salaries$23,620Food and supplies$36,802Facility expenses$19,370Administrative expenses$9,164

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

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