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 4,150 tenant-days, but its actual level of activity was 4,100 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 $34.80 Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses 3,100 8.60 13.80 5.30 0.50 $21,150 $28.20 1,850 9,100 7,100 Actual results for December: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses 8,905 $142,000 38,645 57,355 30,975 The activity variance for administrative expenses in December would be closest to