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Smithj 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 February,

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Smithj 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 February, the kennel budgeted for 3.680 tenant-days, but its actual level of activity was 3,670 tenant- days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February Data used in budgeting: Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses Total expenses Food Variable element per element per month tenant-dey $ 35.BO $ 2,095 $ 6.90 1580 12.70 9,425 8.30 8,020 2.20 $ 21,120 $ 30.10 $ Actual results for February Revenue Wages and salaries Food and supplies Facility expenses Administrative expenses $ $ $ $ $ 134,335 26.878 49,249 39,418 15,964 The revenue variance for February would be closest to: 0 $720 U $998 F $15,964 u 0 $ $998 U

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