Royal 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 September, Kennel budgeted for 4,800 tenant-days, but its actual level of activity was 4,820 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September: Data used in budgeting:

$601 U

$905 U

$905 F

$601 F