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

Multiple Choice

Arkin 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 May, the kennel budgeted for 3,100 tenant-days, but its actual level of activity was 3,070 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May:

Data used in budgeting:
Actual results for May:
-The activity variance for wages and salaries in May would be closest to:

A) $201 F
B) $201 U
C) $641 U
D) $641 F