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 Duririg February, the kennel budgeted for 4,200 tenant-days, but its actual level of activity was 4,180 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: The activity variance for net operating income in February would be closest to