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 47 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Fixed element per Variable element month per tenant day $ $ 31.70 $ 4,200 $ 7.70 800 12.50 8,600 4.70 7,600 0.50 $ 21,200 $ 25.40 Actual results for February Revenue Wastes and salaries Food and supplies Facility expenses Administrative expenses $ 108,980 $ 23,620 $ 36,802 $ 19,370 $ 9,164 The activity variance for net operating income in February would be closest to