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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 4,600 tenant-days, but its actual level of activity was 4,580 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:

Fixed element per month Variable element per tenant-day
Revenue - $ 31.10
Wages and salaries $ 3,600 $ 7.10
Food and supplies 200 11.90
Facility expenses 8,600 4.10
Administrative expenses 8,400 0.50
Total expenses $ 20,800 $ 23.60

Actual results for February:

Revenue $ 108,380
Wages and salaries $ 23,560
Food and supplies $ 36,796
Facility expenses $ 19,310
Administrative expenses $ 9,152

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

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