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

Multiple Choice

Legard 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 January, the kennel budgeted for 2,600 tenant-days, but its actual level of activity was 2,620 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January:
-The spending variance for expendables in January would be closest to:

A) $1,040 F
B) $1,306 F
C) $1,040 U
D) $1,306 U