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

Multiple Choice

Roye 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, the kennel budgeted for 3,300 tenant-days, but its actual level of activity was 3,330 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for September:

Data used in budgeting:
Actual results for September:
-The spending variance for facility expenses in September would be closest to:

A) $290 F
B) $191 U
C) $290 U
D) $191 F