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please solve and show how, thank you! Paulis Kennel uses tenant-days as its measure of activity, an animal housed in the kennel for one day

please solve and show how, thank you!
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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 5,300 tenant-days, but its actual level of activity was 5,320 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 Actual results for february The activity variance for net operating income in February would be closest to

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