Perla 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 March, the kennel budgeted for 2,200 tenant-days, but its actual level of activity was 2,160 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:

Data used in budgeting:

Fixed element per month Variable element per tenant-day Revenue $ 32.60 Wages and salaries $ 2,800 $ 7.30 Food and supplies 900 8.20 Facility expenses 9,000 4.80 Administrative expenses 6,200 0.20 Total expenses $ 18,900 $ 20.50

Actual results for March:

Revenue $ 69,916 Wages and salaries $ 18,408 Food and supplies $ 19,092 Facility expenses $ 18,498 Administrative expenses $ 6,652

The activity variance for wages and salaries in March would be closest to:

$452 F

$292 F

$452 U

$292 U