Peria Konnel uses tenant-days as its measure of activy, on animal housed in the kennel for one day is counted one tenant-day. During March the kennel budgeted for 2 320 tenant-days, but its actual level of activity was 2.280 tenant days. The one has provided the following data concerning the formulas used in its budgeting and its actual results for March Data used in budgeting: Food Valable clement per element per $150 SIRO S 350 10.60 Wages and salaries Food and supplies Facility expenses Administrave expenses Total expenses 9.700 7,200 $ 22.150 1.40 $ 2220 Actus rewuts for March Revenue Wages and sales Food and supplies Faulty Ad v e expenses $ $ 22730 26.388 25186 472 The actty variance for wages and salaries O 550F O $300F O $5600 0 $340 /