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 5,100 tenant-days, but its actual level of activity was 5,120 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 month $ 0 $ 4,100 Variable element per tenant-day $ 31.60 $ 7.60 12.40 700 9,100 4.60 8,900 0.40 $ 22,800 $ 25.00 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Actual results for February: $ 108,880 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 23,610 $ 36,801 $ 19,360 $ 9,162 The net operating income in the flexible budget for February would be closest to: The net operating Income in the flexible budget for February would be closest to: Multiple Choice $19,853 $19,947 $10,992 $10,860 Tennies Clinic uses client-visits as its measure of activity. During November, the clinic budgeted for 3,500 client-visits, but its actual level of activity w 3,490 client-visits. The clinic has provided the following data concerning the formulas used in its budgeting and its actual results for November Data used in budgeting: Revenue Personnel expenses Medical supplies Occupancy expenses Administrative expenses Total expenses Actual results for November: Revenue Personnel expenses Fixed element per month Variable element. per client-visit $ 0 $ 35.80 $ 29,900 $ 10.80 1,400 6.20 8,000 2.30 6,300 0.40 $ 45,600 $ 19.70 Medical supplies Occupancy expenses Administrative expenses $ 125,117 $ 67,564 $ 23,840 $ 15,543 $ 7,479 The activity variance for personnel expenses in November would be closest to: The activity variance for personnel expenses In November would be closest to: Multiple Choice $108 F $136 U $136 F $108 U