Malander Kennel Uses Tenant-Days as Its Measure of Activity; an Animal

Multiple Choice

Malander 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 November, the kennel budgeted for 3,400 tenant-days, but its actual level of activity was 3,390 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for November:Data used in budgeting: Actual results for November:
The activity variance for wages and salaries in November would be closest to:

A) $454 Favorable
B) $454 Unfavorable
C) $54 Favorable
D) $54 Unfavorable