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 3,700 tenant-days, but its actual level of activity was 3,680 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February: 27 Data used in budgeting: Fixed Variable element per per month tenant-day $30.20 element Revenue $ 2,700 Wages and salaries Food and supplies Facility expenses Administrative expenses 6.20 900 11.00 3.20 7,700 7,500 0.20 $20.60 Total expenses $18,800 Actual results for February $107,480 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses 23,470 36,787 $19,220 9,134 The activity variance for net operating income in February would be closest to: Multiple Choice $2,149 U $192 F $2,149 F $192 U