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 4,550 tenant-days, but its actual level of activity was 4,500 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		-		$	35.60
Wages and salaries	$	3,900		$	9.40
Food and supplies		2,250			14.60
Facility expenses		9,900			6.10
Administrative expenses		7,900			0.70
Total expenses	$	23,950		$	30.80

Actual results for December:

Revenue	$	159,355
Wages and salaries	$	46,485
Food and supplies	$	66,835
Facility expenses	$	37,535
Administrative expenses	$	9,865

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

Multiple Choice

$35 U

$1,220 U

$35 F

$1,220 F