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 4,700 tenant-days, but its actual level of activity was 4,650 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 $35.90 Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses $ 4,200 2,400 10,200 8,200 $25,000 $ 9.70 14.90 6.40 0.50 $31.50 Actual results for December: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $166,025 $ 49,590 $ 70,555 $ 40,160 $ 9,760 The activity variance for administrative expenses in December would be closest to