Rhed 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 December, the kennel budgeted for 3,700 tenant-days, but its actual level of activity was 3,650 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for December: Data used in budgeting: Fixed element per month Variable element per tenant-day $33.90 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 2,200 1,400 8,200 6,200 $18,000 $ 7.70 12.90 4.40 0.40 $25.40 Actual results for December: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $122,235 $ 30,575 $ 47,455 $ 24,360 $ 7,460 The activity variance for administrative expenses in December would be closest to