Hubbard 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 2,100 tenant-days, but its actual level of activity was 2,060 tenant-days. The kennel has provided the following data concerning the formulas used in its budgeting and its actual results for January: Data used in budgeting:
Actual results for January:
The net operating income in the flexible budget for January would be closest to:
Definitions:
Phonological Awareness
The skill of recognizing and manipulating sounds in spoken language, an important precursor to reading.
Nursery Rhymes
Short, traditional songs or poems for children, which often contain moral lessons and cultural heritage.
Socialization
The process of learning socially acceptable behaviors, attitudes, and values.
Positive Parenting
A parenting approach centered on understanding, support, and encouragement, focusing on positive reinforcement rather than punishment.
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