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 4,300 tenant-days, but its actual level of activity was 4.250 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 $35.10 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,400 2,000 9,400 7,400 $22,200 $ 8.90 14.10 5.60 0.80 $29.40 Actual results for December Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ 148, 435 $ 41,510 $ 60,835 $ 33,360 $ 8,840 Facility expenses Administrative expenses $ 33, 360 $ 8,840 The activity variance for administrative expenses in December would be closest to Multiple Choice $40 U $2.000 U $40 F $2,000 F