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

Multiple Choice

Swader 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 March, the kennel budgeted for 2,900 tenant-days, but its actual level of activity was 2,930 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for March:
-The net operating income in the flexible budget for March would be closest to:

A) $12,522
B) $12,267
C) $9,414
D) $9,120