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

Multiple Choice

Stent 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 February, the kennel budgeted for 3,000 tenant-days, but its actual level of activity was 2,950 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for February:
-The spending variance for facility expenses in February would be closest to:

A) $130 U
B) $130 F
C) $5 U
D) $5 F