Galante Kennel uses tenant-days as its measure of activity; an animal housed in the kennel for

Galante 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, Kennel budgeted for 3,200 tenant-days, but its actual level of activity was 3,180 tenant-days. Kennel has provided the following data concerning the formulas used in its budgeting and its actual results for May: