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 4,250 tenant-days, but its actual level of activity was 4,200 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 Variable element element per per month tenant-day $35.00 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,300 1,950 9,300 7,300 $21,850 $ 8.80 14.00 5.50 0.70 $29.00 Actual results for December: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $146,280 $ 40,545 $ 59,665 $ 32,555 $ 8,305 The activity variance for administrative expenses in December would be closest to