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 element per month			Variable element per tenant-day
Revenue		-		$	30.60
Wages and salaries	$	3,100		$	6.60
Food and supplies		500			11.40
Facility expenses		8,100			3.60
Administrative expenses		7,900			0.60
Total expenses	$	19,600		$	22.20

Actual results for February:

Revenue	$	107,880
Wages and salaries	$	23,510
Food and supplies	$	36,791
Facility expenses	$	19,260
Administrative expenses	$	9,142

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

Multiple Choice

A $168 U

B $4,337 F

C $4,337 U

D $168 F

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