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 4,100 tenant-days, but its actual level of activity was 4,080 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 $30.60 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,100 500 8,100 7,900 $19,600 $' 6.60 11.40 3.60 0.60 $22.20 Actual results for February Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $107,880 $ 23,510 $ 36,791 $ 19, 260 $ 9,142 The activity variance for net operating income in February would be closest to