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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 3,300 tenant-days, but its actual level of activity was 3,280 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 - $ 29.80
Wages and salaries $ 2,300 $ 5.80
Food and supplies 500 10.60
Facility expenses 7,300 2.80
Administrative expenses 7,100 0.40
Total expenses $ 17,200 $ 19.60

Actual results for February:

Revenue $ 107,080
Wages and salaries $ 23,430
Food and supplies $ 36,783
Facility expenses $ 19,180
Administrative expenses $ 9,126

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

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