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 Revenue $35.10 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 3,400 2,000 9,400 7,400 8.90 14.10 5.60 $22,200 29.40