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 3,950 tenant-days, but its actual level of activity was 3,900 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
Revenue		-		$	34.40
Wages and salaries	$	2,700		$	8.20
Food and supplies		1,650			13.40
Facility expenses		8,700			4.90
Administrative expenses		6,700			0.70
Total expenses	$	19,750		$	27.20

Actual results for December:

Revenue	$	133,565
Wages and salaries	$	34,960
Food and supplies	$	52,855
Facility expenses	$	27,935
Administrative expenses	$	8,425

The activity variance for administrative expenses in December would be closest to:

Multiple Choice

$35 U

$1,040 U

$35 F

$1,040 F